| WTO与外资税收优惠政策的功能演变 |
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| 引用本文： | 杨树明.WTO与外资税收优惠政策的功能演变[J].淮阴师范学院学报(哲学社会科学版),2004,26(4):487-491. |
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| 作者姓名： | 杨树明 |
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| 作者单位： | 西南政法大学,研究生部,重庆,400031 |
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| 摘 要： | 外资税收优惠政策负载资本吸引与宏观产业政策之基本功能。加入WTO前，吸引外资是我国外资税收优惠政策的首要功能取向，在制度上表现为对外资的超国民待遇；加入WTO后．税收优惠对于吸引外资的作用已经相当有限，应当以产业政策为基调来制定外资税收优惠措施。
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| 关 键 词： | 外资税收优惠 吸引外资 产业政策 WTO |
| 文章编号： | 1007-8444(2004)04-0487-05 |
| 修稿时间： | 2004年2月27日 |
WTO and the Function Evolvement of the Tax Preferences Policy for Foreign Capital |
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| YANG Shu-ming.WTO and the Function Evolvement of the Tax Preferences Policy for Foreign Capital[J].Journal of Huaiyin Teachers College(Social Sciences Edition),2004,26(4):487-491. |
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| Authors: | YANG Shu-ming |
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| Abstract: | The tax preferences policy for foreign capital carries the two functions: attracting capital and macro-industry policy. Before Entering WTO, attracting capital is the principle functional orientation, which represent extra-national treatment in system. And after we entered WTO, the tax preferences have less impact on attracting capital. Therefore we should determine the preference policy for foreign capital based on industry policy. |
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| Keywords: | tax preferences for foreign capital attract foreign capital industry policy WTO |
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