Optimize FDI Taxation and Improve Nations Innovation Capability

摘要：

FDI can not only make national economy increases fast,and can bring advanced technology and advanced culture through overflow,strengthen overall ability of technical research and development,improve technology level of R&D,strengthen the innovation ability of our country eventually.Therefore,we should perfect the tax revenue policy of FDI,use foreign capital reasonably to strengthen our innovation ability.The first of all is to unify the tax rates of domestic and foreign capital enterprises step by step;Secondly is to lower the tax rates of high and new technique industries;Thirdly is to diminish tax revenues of innovation talents;The last is to lower tax rates of venture capitals.

关键词： Innovation FDI Tax policy

作者: BAO Fang ZHANG Wei

作者单位: School of Management,Jinan University,P.R.China,250022

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 2261-2265

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）