This paper analyzes and evaluates the existing foreign treatment policy according with the principle of national treatment, and the "super-national treatment" and "sub-national treatment" policy under special historical conditions.
着重分析了我国现行外资待遇制度中符合国民待遇原则的政策,以及在特殊历史条件下形成的“超国民待遇”政策并对其进行评价。
参考来源 - 外国投资国民待遇法律问题研究The "super-national treatment" of the tax preferential policies indeed have achieved positive effects in attracting foreign investment.
对外资施以“超国民待遇”的税收优惠政策,也的确在一定程度上取得了吸引外资的积极效果。
参考来源 - 中国与哈萨克斯坦涉外税收法律制度比较研究·2,447,543篇论文数据,部分数据来源于NoteExpress
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