基于企业所得税法视角下的招商引资政策——以惠州市为例

以惠州市为例,研究了《新税法》实施对其招商引资可能产生的影响及其相应的政策调整。分析认为,《新税法》的实施对地区的招商引资总体上是有利的,尤其是在缩小地区税收优惠政策差距和调整产业结构上意义重大。政府可以通过落实优惠政策,进一步改善投资环境,加强对外资投入的产业导向等方面来打造地区的招商引资竞争优势。     

Longevity of EU membership and VAT practices: Dependencies,Contradictions And Implications

The research aimed to analyze the influence of the standard VAT rate and the number of existing rates on the efficiency of VAT collection in the old and new member states of the European Union. The Student's t-test was applied to assess the significance of the model coefficients. P-values< 0.05 provide evidence that the parameter under test is significant. The study's conclusion is that a tax system containing a small number of reduced VAT rates and one relatively low standard rate of this tax is a system that will be less exposed to danger from unscrupulous entities practicing tax fraud.