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论优惠措施吸引外资的局限性及其出路
引用本文:陈祥升.论优惠措施吸引外资的局限性及其出路[J].三峡大学学报(人文社会科学版),2005,27(2):76-80.
作者姓名:陈祥升
作者单位:三峡大学,经济与管理学院,湖北,宜昌,443002
摘    要:自改革开放以来,为了吸引外资、引进国外的先进技术设备和管理经验,我国对外资企业一直采取了一系列投资优惠政策。但是由于外资的进入,给我国经济带来了一定的负面影响,比如内外资企业发展的不平衡、经济结构调整的困难等等,导致付出的成本与所获得的收益存在不对称的现象,由此讨论了利用优惠政策吸引外资的局限性,提出要提高利用外资的质量,必须依靠投资环境的改善、法律法规的统一。

关 键 词:税收优惠  局限性  利用外资  优惠措施
文章编号:1672-6219(2005)02-0076-05
修稿时间:2004年10月25

Limitations and Outlets of Attracting Foreign Funds by Favorable Measures
CHEN Xiang-Sheng.Limitations and Outlets of Attracting Foreign Funds by Favorable Measures[J].Journal of China Three Gorges University(Humanities & Social Sciences),2005,27(2):76-80.
Authors:CHEN Xiang-Sheng
Abstract:Since the reform and opening-up, our country has always taken a series of favorable policies on investment to attract foreign investment and introduce some advanced foreign technology, equipment and management experience. However, the entry of foreign investment has brought us certain negative effects, such as the imbalance between foreign funded enterprises and domestic funded enterprises, difficulties in readjustment of economy structure, etc, resulting in the dissymmetry between the cost and gains. Therefore this paper tries to discuss the limitations of attracting foreign investments by favorable policies, and points out that the improvement of using foreign investment must rely on the enhancement of investing environment and the unification of laws and rules.
Keywords:Preferential treatment in taxation  limitation  using foreign investment  favorable measures  
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