【作者】 吴迪；

【导师】 翟云岭；

【作者基本信息】 大连海事大学 ， 国际法学， 2004， 硕士

【摘要】 改革开放以来，中国的涉外税收优惠制度在吸引外资，促进经济发展等方面起到了积极的作用，随着中国经济战略的转变及世界经济一体化进程的加速，现行的涉外税收优惠制度逐渐显露其弊端，亟待进一步改革和完善，尤其是在我国加入WTO后，更是迫在眉睫。 中国涉外税收优惠制度的主体是外商投资企业税收优惠制度。从现在涉外税收优惠制度存在的一系列问题来看，焦点也集中在外商投资企业的税收优惠政策上。因此，对涉外税制的改革与完善实质上即是对外商投资企业税收优惠制度的改善和完善。本文结合与税收相关的WTO规则及发达国家与发展中国家涉外税收优惠的立法与实践，对中国现行的外商投资企业税收优惠制度进行了分析评价，找出了中国外商投资企业税收优惠制度的问题所在。同时，本着适应WTO体制及世界经济一体化趋势，结合中国经济战略重心的转移，阐述了中国外商投资企业税收优惠制度的改革方向，提出了一系列改革和完善我国外商投资企业税收优惠制度的举措。更多还原

【Abstract】 Since the reforming and open policy is practiced, Chinese taxation system concerning foreigners(TSCE) played a positive role in absorbing foreign investment and promoting economic development. But with transforming Chinese economic strategy and accelerating the integration of the world’s economy, the present TSCF reveals its disadvantage. There fore it needs to be improved, which is especially urgent with China’s entering into WTO.The subject of TSCE is the tax favorable system of foreign-investment which is supposed to be the focus of the reform of the present TSCE. Referring to the regulations of WTO relevant to taxation, and the developed country and the developing country’ s laws and experiences on preferential system of TSCE, this paper studies Chinese present preference system of TSCF and points out its problems like too many preference levels. At the same time, meeting WTO system and world economic integration’ s trend, and combining the transformation of China’ s economy strategic center, the paper discusses the direction of the tax favorable system of foreign-investment enterprise. And then the paper clarifies the renovation’ s direction according to which a series of preference measures are proposed.更多还原