tax preferences

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。

However, the development of employer pension needs perfect legal systems, effective management system of fund and tax preferences. Among those factors, the key is how to manage employer pension fund normatively and invest it efficiently.

然而，大力发展企业年金需要健全的法律体系、有效的基金管理制度以及税收优惠政策的支持，其中最为关键的问题是如何对企业年金基金进行规范管理和有效投资。

Provide more tax preferences for self-directed innovation, including increasing the withheld income tax.

加大对企业自主创新的税收优惠, 包括加大自主创新投入的所得税抵扣力度.

The Influence of International Tax Competition Upon the Choice of Our Tax Preferences

国际税收竞争对我国税收优惠制度选择的影响

There are great differences on tax preferences 、 Pre-tax deduction standards 、 tax rate in homeland capital and foreign capital enterprise under two income tax systems in use. Foreign capital enterprise enjoys more than homeland treatment from it.

在两税并行的企业所得税制度下，外商投资企业和内资企业在税收优惠、税前扣除标准、税率等方面存在很大差异，外资企业从中享有超国民待遇。