论我国外资税收优惠的转变

基于目前我国外资税收优惠政策的缺陷,我国在运用税收优惠时,应进行改革和完善,即,重新审视外资现状,税收优惠从增加外资总量向提高外资质量过渡;把握公平竞争规则,从对外资给予税收优惠向对内外资都给予税收优惠过渡;借鉴国际经验,从直接税收优惠为主向多种形式的间接税收优惠过渡;准确评价税收优惠的作用,从过于注重税收优惠向改进整体投资环境过渡。

On the Transformation of Tax Incentives for FDI in China

Based on the limitation of tax incentives policy for FDI in our country, we should reform and improve tax incentives. We should review the circumstances of FDI and change tax incentives from increasing quantity to improving quality of FDI. We should hold equal competition principle, give both foreign and domestic investment favorable tax treatment instead of only giving them to FDI. By reference of international experience, the type should be changed from direct incentives to various indirect incentives. We should exactly evaluate the effect of tax incentives, ameliorate whole investment climate instead of excessively pay attention to tax incentive.