tax preference

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.

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。

Tax preference item preferential tariff treatment of the Commonwealth Preference System

享受优惠税率的项目英联邦特惠税的优待

3, Reduce even cancel tax preference so as to restore VAT's original character: neutral tax; 4, Unify the criteria of the input and output tax confirming;

减少直至取消增值税的税收优惠规定，回复增值税的中性税收面目，以保证增值税抵扣链条的完整性：4、应统一增值税进项税和销项税的确认基础；

Time scope of tax preference has the obvious influence to bankrupt possibility, property ratio of debt, sustainable rate of increment and property net profit rate.

税收优惠到期时间对破产可能性、资产负债率、可持续增长率和资产净利率有显著影响。

And strengthen the construction of supervisory system at the same time, such as the construction of the information disclosure mechanism of supplementary pension, tax preference mechanism, dispute settlement mechanism and so on, to make the supervisory system of supplementary pension of our country more perfect.

同时加强监管制度建设，从企业年金信息披露机制、税收优惠机制以及争议解决机制等多方面出发，使我国企业年金监管制度更加完善。

Facing the economic globalization, facing the intense international tax competition, the tax preference is day by day various countries strengthens our country economic potentiality to continue maintains to order to the foreign capital attraction effective measure.

面对经济全球化，面对日益激烈的国际税收竞争，税收优惠不失为各国增强本国经济实力以求继续保持对外资吸引力的有效手段。

The paper introduces the possible tax preference policy in waste water treatment, self-provided thermo-electricity, forestry company, instalment construction management, additional investment and borrowed capital and puts forward some tax saving strategies for the enterprises.

针对造纸企业在污水处理、自备热电、林业公司、分期建设经营、追加投资、借入资金这六个方面可能享受的税收优惠政策进行了分析介绍，为企业提出了一些节税策略。

Our country should make the more target-oriented promotion employment tax preference law, enhance the promotion employment the tax preference legal position.

我国应制定更有针对性的促进就业税收优惠法律，提高促进就业的税收优惠的法律位阶。

With the gradual upgrading of industrial structure and the acceleration of the process of world economic integration, especially after the suffering of the global economic crisis, the legal system of tax preference of corporate income tax will be forced with many new problems and needed further improvement.

随着产业结构升级、世界经济一体化进程加快，尤其是在全球危机之后，企业所得税优惠制度面临许多新的问题，亟需进一步完善。

Afterward reviewed our country foreign tax preference policy development process.

随后回顾了我国涉外税收优惠政策发展历程。

Optimal Tax Policy with Variable Rate of Time Preference

不一致时间偏好下的最优税收政策

Because FDI is significant to the development of a country's economy, all countries, especially developing countries, generally utilize tax differences, namely formulate tax preference policy to attract FDI.

由于FDI对一国的经济发展具有重要意义，各国尤其是发展中国家普遍利用税收差异，即制定税收优惠政策来吸引FDI。

Does tax preference transition period exist when foreign-funded enterprises deposit additional funds.

外商投资企业追加投资是否存在税收优惠过渡期?

The thesis compares New Enterprise Income Tax Law with Old Enterprise Income Tax Law from the taxpayer, the tax range, the tax rate, the taxable income, the deduction projects, the tax preference and anti-tax-avoidance system.

从纳税义务人、纳税范围、税率、应纳税所得额、税收优惠以及反避税条款六个方面，对比分析了新旧企业所得税法的差异。

Second, better tax preference system. This is not only the motivation system but also the security system for college fund-raising.

第二，完善税收优惠制度，这是政府对高校募款的激励机制，也是制度保障。