| 试论税收与外国直接投资 |
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| 引用本文： | 阮璐.试论税收与外国直接投资[J].山西大学学报(哲学社会科学版),2001,24(1):47-49. |
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| 作者姓名： | 阮璐 |
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| 作者单位： | 北京商学院, |
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| 摘 要： | 税收对外国直接投资(FDI)的影响不仅取决于东道国的税收政策，还依赖于外商居住国的税制状况。文章首先从FDI所面对的实际税率和税收优惠措施的效果两方面对此加以分析阐述，然后依此分析了我国涉外税收政策中存在的问题，并相应提出了自己的建议。
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| 关 键 词： | 外国直接投资(FDI) 税收优惠 实际税率 |
| 文章编号： | 1000-5935(2001)01-0047-03 |
| 修稿时间： | 2000年11月7日 |
Relationship between Taxation Policy and Foreign Direct Investments |
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| RUAN Lu.Relationship between Taxation Policy and Foreign Direct Investments[J].Journal of Shanxi University(Philosophy and Social Sciences Edition),2001,24(1):47-49. |
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| Authors: | RUAN Lu |
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| Abstract: | The impact of taxation on foreign direct investments depends not only on the taxation policies of host countries but also on those of foreign investors′ countries.This paper analyses the effective tax rate and the effect of the favorable policy,and then puts forward a suggestion concerning China's taxation policy on FDI. |
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| Keywords: | foreign direct investments favorable taxation policy effective tax rate |
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