承袭于过去殖民地历史的生产力发展的低水平,经济加快增长问题的解决,决定着各获得解放国家需要吸引外国的投资。这种情况被跨国公司积极地用来在发展中国家扩大自己的扩张范围。跨国公司不断使对年轻国家的财政剥削方法现代化,从而使它们从这些国家汇出的投资所得额稳定地超过流入这里的新的私人资本的数额。发展中国家对外国公司现行的征税制度是不尽相同的。对其中大多数国家的税收制度来说,矛盾和妥协性乃是共同的,它一方面取决于限制外国垄断资本的必要性,因为这符合争 Inheriting the low level of productivity development in the history of the past colonies and the solution to the problem of accelerating economic growth determine that each country that gains the liberation needs to attract foreign investment. This situation has been actively used by multinational corporations to expand their expansion in developing countries. Multinational corporations continue to modernize the fiscal exploitation of young countries so that the level of investment they can remit from these countries steadily exceeds the amount of new private capital flowing into the country. The current system of taxation in developing countries for foreign companies is different. Contradiction and compromise are common to most of the tax systems in the country, and depend on the necessity of restricting foreign monopoly capital on the one hand,