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|  | | 为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法,我们为您准备了出自英文原文的大量英语例句,供您参考。 | |
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| | Firstly, this paper theoretically sets forth the general definition and basic characters of the implicit tax preference which is one of the main causes resulting in the unfair tax bounden. Secondly, data are used to analyse three implicit tax preferences in the VAT system and their effects. Finally, the detailed suggestions on the value-added tax reform are proposed in context of current situation. | | 首先,文章在理论上定义了造成税收负担不公平的主要原因之一———隐性税收优惠的一般含义和基本特征。其次,利用现有数据分析了在我国增值税制中存在的三大隐性税收优惠及其影响。最后,结合我国现阶段实际情况,提出了增值税改革的具体建议。 | | 文摘来源 | | This paper analyzes the impact of economic fundamentals,government domestic FDI policy and international FDI policy on FDI inflows to China.The empirical results show that economic fundamentals,such as market size,potential market size,ratio of transport and communication to GDP,annual interest rate,the percentage change in consumer prices have significant impact on aggregate FDI.As far as government FDI policy is concerned,lower tariff rate,other FDI incentives policy,deregulation of restrictions,Bilateral... | | 本文以中国为例,实证分析了经济基础因素、国内FDI政策、国际FDI政策对我国吸引外国直接投资的影响。实证结果显示,经济基础变量,如市场规模和潜在的市场规模、交通通讯占GDP的比重、借贷利率、物价波动率是影响FDI的显著因素;而政府关于FDI的政策,如较低的关税税率、其他FDI投资激励政策以及限制性措施的废除、双边投资协定也显著影响FDI流入我国;但我国政府给予外国投资者的各种显性与隐性的税收优惠对FDI的影响不是很显著。 | | 文摘来源 | |   |
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