oaioai:dspace.xmu.edu.cn:2288/146107

从税收饶让分歧看中国税收饶让的运用

Abstract

税收饶让对资本和技术在世界范围的流动有着重大的作用,特别对于发展中国家的经济发展有着深远的意义。但随着世界经济发展形式的变化,发达国家对税收饶让越来越持消极态度,这对于我国的引进外资具有负面效应。对此,我国应如何进行调整,既能保证实现税收优惠目标,又能保证税收利益,是一个需要认真研究的重要课题

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Xiamen University Institutional Repository

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oaioai:dspace.xmu.edu.cn:2288/146107Last time updated on 6/10/2020

This paper was published in Xiamen University Institutional Repository.

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