| | | | | 我国涉外税收优惠政策的正负效应分析 | | | 菅海平 | | |
【作者单位】：安阳工学院
【分类号】：F812.42
【DOI】：cnki:ISSN:1672-4216.0.2004-11-019
【正文快照】：
一、涉外税收优惠政策正效应的主要表现(一)促进了外商直接投资的引入改革开放以来,我国大力实施税收优惠政策,吸引外商直接投资。2002年我国实际吸收外资超过500亿美元,超过美国,列世界第一位,比1989年增长近14倍,年均增速达26%。14年来全国累计实际使用外资超过4500亿美元,占 | | |
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