我国发展对外直接投资的税收政策

对外直接投资和引进外资是一国参与国际分工、利用国际资源、享受经济全球化利益的重要手段。两者应同步发展、相互促进。而我国目前对外直接投资发展滞后,政府激励政策缺位是主要原因。通过分析税收激励政策的特点与效应,以及政策执行的成本收益,为如何制定税收政策以促进对外直接投资提出了相关政策建议。

Our Country Develops External Direct Investments Tax Policy

The foreign direct investment and the introduction of foreign capital are important methods of a country's participation international division of labor,using international resources,enjoying the benefit of econ-omical globalization.They should synchronize development mutually.But at present our country's foreign direct in-vestment development lags behind,the government incentive policy vacancy is the main reason.Through the analysis of the characteristic of tax revenue incentive policy,the effect and the policy execution cost income,the paper puts forward some suggestions for formulating the tax policy and promoting the foreign direct investment.