论发展中国家的税收优惠政策与投资激励（preferential tax policies and investment incentives in developing countries）

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1、论发展中国家的税收优惠政策与投资激励（Preferentialtaxpoliciesandinvestmentincentivesindevelopingcountries）PreferentialtaxpoliciesandinvestmentincentivesindevelopingcountriesPreferentialtaxpoliciesandinvestmentincentivesindevelopingcountries2008-12-2015:11:07Abstract:inordertopromoteec

2、onomicdevelopment,developingcountrieshavegenerallyformulatedandimplementedvariouspreferentialpolicies,inwhichpreferentialtaxpoliciesplayanimportantrole.Thefoundationintheanalysisofallkindsofpreferentialtaxpolicytoolsandtheroleofinvestmentincentivesonissuesrelatedtoi

3、nvestigatetheeffectsofpolicyimplementationeffect,drawusefullessonsfromthepracticeoftaxpolicytostimulateinvestmentsincontemporarydevelopingcountries.Keywords:taxpreferences;taxsystem;internationalinvestmenttaxcredits;investmentincentivesI.briefintroductionofpolicytoo

4、ls1.preferentialtaxrate.Preferentialtaxratesarethemostwidelyusedpolicytoolindevelopingcountriestoencourageinvestment.Theresultsshowthatthepreferentialtaxratecannotchangeastheamountofinvestmentchanges,sotheuseofpreferentialtaxrateisnotthemosteffectivetoolinprovidingi

5、nvestmentincentives.Theimplementationofpreferentialtaxpoliciesindevelopingcountries,generallydonotallowthefiscalyearafterthenewenterprisewillbetransferredtothebusinessduringthelossfortaxdeductionshouldbe,butonlytocorporateprofitaftertaxreduction,whichalsomakesprefer

6、entialtaxmeasuresrelativelyineffective.Thedutyfreeperiodisaspecialformofpreferentialtaxpolicy.Developingcountriesoftenusethecorporateincometaxexemptionperiodasataxincentivetoboostcapitalinvestment.Oneofthemostcommonwayofnationaltaxexemptionperiodisinthetargetindustr

7、ytoengageinnewbusinesscanbecompletelyorpartiallyexemptedfromcorporateincometaxintheyearofformaloperationwithintheduty-freeperiodaccordingtotheapplicableincometaxratetaxinfull.Inadditiontomanydevelopingcountries,includingChina,Canada,Franceandotherdevelopedcountriesh

8、aveadoptedtaxexemptionpoliciesinsomeindustries.Fromthepointofviewofthenewenterprise,thetaxexemptionperiodisnotaslooseasoriginallythought,a