税收优惠

随着中国加入WTO，涉外税收优惠政策利大于弊的效应格局将转变为弊大于利。

With the enrollment of China as a member of the WTO , the preferential taxation policy will be worse than better .

在REITs和PPP模式分析中，重点介绍了模式的运作机制，并根据实践经验分别提出了明确税收优惠政策和建立风险分担机制的相关配套条件。

In the REITs and PPP financing model analysis , focusing on the mode of operation mechanism , and put forward according to the practical experience of the clear preferential taxation policy and to establish risk-sharing mechanism of the related conditions .

两个团体联合游说投票者赞成给予这个行业税收优惠。

Both groups joined forces to persuade voters to approve a tax break for the industry

英国许多公司都很欢迎以税收优惠的方式来鼓励研发的想法。

Many companies in Britain are keen on the idea of tax incentives for R & D.

将采取税收优惠政策把公司吸引到东南部以外的各地区。

Tax incentives would be used to attract firms to the regions , away from the South-East .

延续执行企业研发费用加计扣除75%政策，将制造业企业加计扣除比例提高到100%，用税收优惠机制激励企业加大研发投入，着力推动企业以创新引领发展。

We will continue to implement the policy of granting an extra tax deduction of 75 percent on enterprises ' R & D costs , and we will raise this to 100 percent for manufacturing enterprises . By employing such mechanisms for preferential tax treatment , we can encourage enterprises to increase R & D spending and pursue innovation-driven development .

FDI对税收优惠的敏感分析

Analysis of FDI sensitivity to favorable taxation

对FDI税收优惠政策理论依据、政策工具、成本收益的比较以及税收优惠政策的政策影响力进行了重新审视和分析，从而期望能够对FDI税收优惠政策调整的相关理论分析起一个抛砖引玉的作用。

This paper analyzes the foundation , policy tools , cost-benefit analysis and influences of the preferential tax policy .

WTO框架下调整我国涉外税收优惠法律制度的必要性分析

An Analysis of the Necessity of Regulating Preferential Legal Institution of Tax Involving Foreign Countries or Nationals in China Under the Frame of WTO

税收优惠政策对吸引FDI究竟能起到多大的作用也成为人们普遍关心的问题。

How strong of the influence preferential tax policy brings on FDI becomes a problem that most people care for .

避税港和恶性税收优惠制度识别质疑&浅析OECD关于恶性税收竞争的报告

A Discussion on Tax Haven and the System of Blind Tax Preference

我国政府为了吸引外国直接投资（FDI），制定了一系列针对外国直接投资的税收优惠政策。

To attract Foreign Direct Investment ( FDI ), a series of preferential tax policies for FDI are made by our country .

现在，中国已经成功地加入了WTO，而外资税收优惠法律制度的改革也应在这一伟大历史变革的推动下逐步实施。

As China has been a member of WTO , the reform of foreign-invested enterprises preferential tax laws should be put into action gradually under such a historic condition .

提出了我国加入WTO后，根据税制改革的总体布局，进一步完善涉外税收优惠制度的具体政策建议。

Then it proposes some policy suggestions on how to improve the exiting preferential tax system in terms of the whole tax system reform after China 's entry into WTO .

加入WTO后，税收优惠对于吸引外资的作用已经相当有限，应当以产业政策为基调来制定外资税收优惠措施。

And after we entered WTO , the tax preferences have less impact on attracting capital . Therefore we should determine the preference policy for foreign capital based on industry policy .

此外，《中国证券报》（ChinaSecuritiesJournal）上周援引未具名消息人士的话称，中国政府正在探讨养老金税收优惠政策，可能将于今年晚些时候在上海进行试点。

In addition , the government is studying tax breaks for pension funds and may introduce a trial program in Shanghai later this year , the China Securities Journal reported last week , citing unnamed sources .

中国资金进行着往返旅行，通过香港或英属维京群岛（BritishVirginIslands）等避税天堂流出再流回中国，以获得税收优惠。

The Chinese money round trips out of and then back into China , through Hong Kong or tax havens , such as the British Virgin Islands , to secure the tax break .

从美国的实践来看，企业实施ESOP最主要的三个目的是向职工提供退休福利、获取税收优惠和提高生产效率。

The main purposes of applying ESOP are providing welfare for employees , obtaining favorable tax rates , and promoting productive efficiency .

REITs是一种产业投资基金的集合投资产品，它具有税收优惠、专业化管理、所有权和经营权相分离、投资门槛低、有限的投资风险、稳定的投资回报等方面的优势。

REITs is a collection investment products of industrial investment funds . It has the unique advantage in tax incentives , professional management , separation of ownership and management rights , high liquidity , low investment threshold , limited investment risk , stable investment returns .

在温考特基金会（wincott）的最近一次演讲中，英国央行（boe）金融稳定事务执行董事安德鲁霍尔丹（andrewhaldane）指出，有限责任、过度负债、债务的税收优惠和政府担保会造成激励倒错。

In a recent Wincott lecture , Andrew Haldane , executive director of the Bank of England for financial stability , pointed to the perverse incentives caused by limited liability , excessive gearing , the tax benefits for debt , and government insurance .

因此，从ESOPs的实现形式、长期激励的原则、政府税收优惠政策和法律法规的制定等方面对ESOPs作一些有益的探索看来是必要的。

Therefore , it seems necessary to do some valuable exploration on ESOPs from aspects of effectuation forms , long-term stimulation principles , preferential tax policies made by the government , institution of laws and regulations and so on .

浅议我国外资税收优惠法律制度的完善

On Perfection of the Legal System about Our Foreign Tax Preferences

促进企业技术进步的税收优惠政策分析

Analysis on Tax Preference Policy that Encourages Technical Progress of Enterprise

西部开发中税收优惠政策存在的问题和建议

About the Problems of Taxation Preferential Policies in the West Development

随后回顾了我国涉外税收优惠政策发展历程。

Afterward reviewed our country foreign tax preference policy development process .

企业所得税税收优惠战略研究

The Research on Strategy of Preferential Policies for Enterprise Income Tax

强化研究开发环节的税收优惠力度。

Strengthen the research and development efforts of link tax benefits .

然而，股息享受个人水平的税收优惠。

However , dividends are taxed preferentially at the individual level .

由于税收优惠政策到期，住宅市场再次出现动荡。

The housing market wobbled again , as tax credits expired .

日本平户市&税收优惠政策有各种各样的形式。

HIRADO , Japan & Tax breaks come in many forms .