the last part is the core of this thesis. it probes into the problem of how to add, delete or revise the actual tax policies to construct a tax incentive policy system for overseas investment.
第五部分是本文的核心所在,探讨了如何对我国现行的海外投资税收政策进行增、删、改,全面构建我国的海外投资税收激励政策体系。