benefit spill over 中文意思是什麼
benefit spill over
解釋
肥水外流-
Since china ’ s reform and opening to the outside world 20 years ago, we use different income tax to the fdi and the domestic invest enterprises. as the deepen of the opening to the outside world and entering into the wto, china is facing the question of whether will unify the income tax of the fdi and the domestic invest enterprises and how to unify it. on the one side this context analysis the spill over benefit, the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax. on the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step. in the end of this context we propose the measure to solve the problem which it may occur after the unification
自改革開放初期至今，我國實施了內外有別的企業所得稅制度，隨著改革開放的推進及我國的入世，內外資企業所得稅的合併與否，以及怎樣合併被提到議程上來。本文通過對我國吸引外資的稅收優惠政策，特別是所得稅優惠政策進行效益分析，一方面分析了稅收優惠引進大量外資所帶來的溢出效益、資本效益，並以90年以來的引進fdi為例進行分析，另一方面分析了我國現行的所得稅制度存在的問題。在以上分析的基礎上，本文認識到我國內外資企業所得稅改革的必要性以及改革基本條件，提出實施「漸進式」合併我國內外資企業所得稅的方案，並分析了合併的影響及對策。
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