中国企业所得税制与外商直接投资问题研究
|
摘要
在经济全球化的今天,各国要发展经济必须拥有优势资源,国家对经济资源的争夺带来了多方位的竞争,国际税收竞争就是其中的一个重要方面。各国为吸引外国资本,实行了各种税收政策。
我国新企业所得税法的颁布实施,对营造各类企业公平竞争的税收环境,推进税制现代化建设,促进国民经济又好又快发展,将会产生深远影响。新的企业所得税制究竟会对外商直接投资产生怎样的影响,成为最近一段时期研究的热点。
按照一般理论分析,税收政策与外商直接投资存在着密切的关系,如何利用税收政策吸引外商直接投资是理论研究的热点。我国现行企业所得税制度会对外商直接投资产生怎样的影响,应如何进一步完善吸引外商直接投资的企业所得税制,这一系列问题都值得全面、系统的研究。
本文立足于我国当前所处的国内外经济环境,运用理论分析与实证分析的方法,对企业所得税制对我国外商直接投资的影响与存在的问题进行了分析,并通过对国外吸引外商直接投资税收政策的经验总结,得出对我国的启示。最后综合上述理论分析与实证研究,针对存在的问题,提出加以完善的建议。
论文共分为六个部分。
第一部分是引言。在经济全球化条件下,各国都在开展国际税收竞争,在这样的现实背景下,研究促进外商直接投资的企业所得税制度具有现实意义。并系统介绍了国内外学者在税收政策与外商直接投资方面的研究。
第二部分是企业所得税与外商直接投资相关理论分析。企业所得税政策的影响程度可以用税收敏感度来说明,不同类型的企业敏感度不同,并且与企业所得税相配套的其他吸引外商直接投资因素也很重要。
第三部分是企业所得税制与中国吸引外商直接投资的现状与问题分析。简要阐述了现行企业所得税制在吸引外商直接投资方面的重大变化,分析了两法合并后我国吸引外商直接投资的税收政策转变,着重分析了现行企业所得税制在吸引外商直接投资方面存在的问题,包括配套政策不到位、税收优惠落实不到位、相关政策尚需完善等问题。
第四部分是运用企业所得税政策吸引外商直接投资的国际经验及借鉴。介绍了发达国家和发展中国家吸引外商直接投资的税收政策,通过比较,得出对我国的启示,应进一步调整区域税收优惠,实行从区域优惠到产业优惠的转变,改进税收优惠方式,调整税收优惠结构。
第五部分是完善企业所得税制吸引外商直接投资的政策建议。首先提出了完善企业所得税制吸引外商直接投资的思路,企业所得税政策应与引资战略调整的侧重点紧密结合起来。其次提出了完善企业所得税制吸引外商直接投资的具体措施,包括尽快完善相关配套政策、进一步完善税收优惠,严格税收优惠管理,完善税收优惠制度,加强大企业税收管理。最后提出了完善企业所得税制吸引外商直接投资的配套制度,包括进一步改善投资环境,加强企业所得税制对外商直接投资影响的研究,加强对纳税人的服务。
第六部分是结语。统一内外资企业所得税制度,调整外商投资企业所得税优惠政策,不但不会影响外商直接投资,而且会提高外商直接投资的质量。下一步的工作将是在具体目标确定后制订有效可行的规章制度、管理办法,使新的企业所得税法更具可操作性。
总之,随着我国整体国力的提高,整体投资环境的改善,外商直接投资不会因企业所得税政策的调整受到影响。适应我国当前社会经济发展需要的企业所得税制度,将提高我国外商直接投资质量,进一步加快我国实现现代化进程。
Under economic globalization, the dominated economic resource is necessary for economic development for all the countries. To dominate the economic resource, the countries competed with each other in variety field, including the taxation competition. In order to attract foreign capital, different countries implement a variety of tax policy.
"Enterprise Income Tax Law of the People's Republic of China" has been implemented. The new enterprise income tax law will benefit to build fair environment for competition, modernize tax system, and develop the economic healthy and rapidly. The impact of the new enterprise income tax on FDI has become a hot topic in recent period.
According to a general theoretical analysis, there is a close relationship between tax policy and FDI, and how to take advantage of tax policy to attract FDI are hotspots. It deserves to be studied seriously that the impact of China's current enterprise income tax system on FDI, and how to improve enterprise income tax system to attract FDI.
This article is based on our country's current international and domestic economic environment, using theoretical analysis and real diagnosis analysis methods to analyze the effect of enterprise income tax on FDI. And it has got the inspiration for our country through the experience of tax policy among foreign countries. Finally, the paper puts forward some countermeasure and advices according to the theoretical analysis and real diagnosis analysis, aiming at the subsistent problems. This article is divided into six parts.
The first part is an introduction. Under economic globalization, international tax competition is more and more fierce among various countries. To promote FDI in the enterprise income tax has practical significance. Meanwhile, the paper introduces the research of tax policy and FDI of domestic and foreign scholars.
The second part is the theoretical analysis of enterprise income tax and FDI. The impact of Enterprise income tax can be illustrated by the sensitivity of tax. Different types of enterprises have different sensitivity and other factors to attract FDI are also very important.
The third part is the analysis of the China's present situation and problems in enterprise income tax system and attracting FDI. The paper briefly describe the major changes in attracting FDI in current enterprise income tax system, and analyses tax policy changes in attracting FDI after the merger of the two laws. Also, the paper analyses existing problems of attracting FDI in enterprise income tax system.
The forth part is international experience and learn of using enterprise income tax policy to attract FDI, and introduces the tax policy of developed and developing countries. By comparison, it has come out that we should adjust the region tax policy, carrying out preferential policies form regional preference to industry preferences. It is necessary to improve the way of tax concessions, and adjust the structure of tax incentives
The fifth part is the policy proposals about improving the enterprise income tax system to attract FDI. First of all, it puts forward a way to improve the enterprise income tax system to attract FDI. Enterprise income tax policy should be combined with the policy of attracting FDI, and the policy should be adjusted to closely the target, way and structure of investment strategies. Secondly, the paper puts forward the specific measures of improving the enterprise income tax system to attract FDI, including improving relevant supporting policies, improving the tax incentive, strengthening tax incentive management, improving the tax system and strengthening the tax administration in large enterprises. Finally, the perfect enterprise income tax system to attract FDI in the supporting systems is put forward, including further improving the investment environment, strengthening the enterprise income tax system on the impact of FDI in research and strengthening of services to taxpayers.
The sixth part is a conclusion. Unifying the enterprise income tax system and adjusting the income tax incentive policies for foreign-invested enterprises, not only will not affect FDI, but also will improve the quality of FDI. The next step will be determined by the specific aim to develop effective and workable rules and regulations and management practices, so that the new Enterprise Income Tax Law will be more operational.
In general, since the integrated national competence and investment environment of China have been well developed, the new tax law will not drive away FDI. The new enterprise income-tax law, which satisfied the requirement of current social and economic statue, will upgrade the quality of FDI and accelerate the modernization of China.
我国新企业所得税法的颁布实施,对营造各类企业公平竞争的税收环境,推进税制现代化建设,促进国民经济又好又快发展,将会产生深远影响。新的企业所得税制究竟会对外商直接投资产生怎样的影响,成为最近一段时期研究的热点。
按照一般理论分析,税收政策与外商直接投资存在着密切的关系,如何利用税收政策吸引外商直接投资是理论研究的热点。我国现行企业所得税制度会对外商直接投资产生怎样的影响,应如何进一步完善吸引外商直接投资的企业所得税制,这一系列问题都值得全面、系统的研究。
本文立足于我国当前所处的国内外经济环境,运用理论分析与实证分析的方法,对企业所得税制对我国外商直接投资的影响与存在的问题进行了分析,并通过对国外吸引外商直接投资税收政策的经验总结,得出对我国的启示。最后综合上述理论分析与实证研究,针对存在的问题,提出加以完善的建议。
论文共分为六个部分。
第一部分是引言。在经济全球化条件下,各国都在开展国际税收竞争,在这样的现实背景下,研究促进外商直接投资的企业所得税制度具有现实意义。并系统介绍了国内外学者在税收政策与外商直接投资方面的研究。
第二部分是企业所得税与外商直接投资相关理论分析。企业所得税政策的影响程度可以用税收敏感度来说明,不同类型的企业敏感度不同,并且与企业所得税相配套的其他吸引外商直接投资因素也很重要。
第三部分是企业所得税制与中国吸引外商直接投资的现状与问题分析。简要阐述了现行企业所得税制在吸引外商直接投资方面的重大变化,分析了两法合并后我国吸引外商直接投资的税收政策转变,着重分析了现行企业所得税制在吸引外商直接投资方面存在的问题,包括配套政策不到位、税收优惠落实不到位、相关政策尚需完善等问题。
第四部分是运用企业所得税政策吸引外商直接投资的国际经验及借鉴。介绍了发达国家和发展中国家吸引外商直接投资的税收政策,通过比较,得出对我国的启示,应进一步调整区域税收优惠,实行从区域优惠到产业优惠的转变,改进税收优惠方式,调整税收优惠结构。
第五部分是完善企业所得税制吸引外商直接投资的政策建议。首先提出了完善企业所得税制吸引外商直接投资的思路,企业所得税政策应与引资战略调整的侧重点紧密结合起来。其次提出了完善企业所得税制吸引外商直接投资的具体措施,包括尽快完善相关配套政策、进一步完善税收优惠,严格税收优惠管理,完善税收优惠制度,加强大企业税收管理。最后提出了完善企业所得税制吸引外商直接投资的配套制度,包括进一步改善投资环境,加强企业所得税制对外商直接投资影响的研究,加强对纳税人的服务。
第六部分是结语。统一内外资企业所得税制度,调整外商投资企业所得税优惠政策,不但不会影响外商直接投资,而且会提高外商直接投资的质量。下一步的工作将是在具体目标确定后制订有效可行的规章制度、管理办法,使新的企业所得税法更具可操作性。
总之,随着我国整体国力的提高,整体投资环境的改善,外商直接投资不会因企业所得税政策的调整受到影响。适应我国当前社会经济发展需要的企业所得税制度,将提高我国外商直接投资质量,进一步加快我国实现现代化进程。
Under economic globalization, the dominated economic resource is necessary for economic development for all the countries. To dominate the economic resource, the countries competed with each other in variety field, including the taxation competition. In order to attract foreign capital, different countries implement a variety of tax policy.
"Enterprise Income Tax Law of the People's Republic of China" has been implemented. The new enterprise income tax law will benefit to build fair environment for competition, modernize tax system, and develop the economic healthy and rapidly. The impact of the new enterprise income tax on FDI has become a hot topic in recent period.
According to a general theoretical analysis, there is a close relationship between tax policy and FDI, and how to take advantage of tax policy to attract FDI are hotspots. It deserves to be studied seriously that the impact of China's current enterprise income tax system on FDI, and how to improve enterprise income tax system to attract FDI.
This article is based on our country's current international and domestic economic environment, using theoretical analysis and real diagnosis analysis methods to analyze the effect of enterprise income tax on FDI. And it has got the inspiration for our country through the experience of tax policy among foreign countries. Finally, the paper puts forward some countermeasure and advices according to the theoretical analysis and real diagnosis analysis, aiming at the subsistent problems. This article is divided into six parts.
The first part is an introduction. Under economic globalization, international tax competition is more and more fierce among various countries. To promote FDI in the enterprise income tax has practical significance. Meanwhile, the paper introduces the research of tax policy and FDI of domestic and foreign scholars.
The second part is the theoretical analysis of enterprise income tax and FDI. The impact of Enterprise income tax can be illustrated by the sensitivity of tax. Different types of enterprises have different sensitivity and other factors to attract FDI are also very important.
The third part is the analysis of the China's present situation and problems in enterprise income tax system and attracting FDI. The paper briefly describe the major changes in attracting FDI in current enterprise income tax system, and analyses tax policy changes in attracting FDI after the merger of the two laws. Also, the paper analyses existing problems of attracting FDI in enterprise income tax system.
The forth part is international experience and learn of using enterprise income tax policy to attract FDI, and introduces the tax policy of developed and developing countries. By comparison, it has come out that we should adjust the region tax policy, carrying out preferential policies form regional preference to industry preferences. It is necessary to improve the way of tax concessions, and adjust the structure of tax incentives
The fifth part is the policy proposals about improving the enterprise income tax system to attract FDI. First of all, it puts forward a way to improve the enterprise income tax system to attract FDI. Enterprise income tax policy should be combined with the policy of attracting FDI, and the policy should be adjusted to closely the target, way and structure of investment strategies. Secondly, the paper puts forward the specific measures of improving the enterprise income tax system to attract FDI, including improving relevant supporting policies, improving the tax incentive, strengthening tax incentive management, improving the tax system and strengthening the tax administration in large enterprises. Finally, the perfect enterprise income tax system to attract FDI in the supporting systems is put forward, including further improving the investment environment, strengthening the enterprise income tax system on the impact of FDI in research and strengthening of services to taxpayers.
The sixth part is a conclusion. Unifying the enterprise income tax system and adjusting the income tax incentive policies for foreign-invested enterprises, not only will not affect FDI, but also will improve the quality of FDI. The next step will be determined by the specific aim to develop effective and workable rules and regulations and management practices, so that the new Enterprise Income Tax Law will be more operational.
In general, since the integrated national competence and investment environment of China have been well developed, the new tax law will not drive away FDI. The new enterprise income-tax law, which satisfied the requirement of current social and economic statue, will upgrade the quality of FDI and accelerate the modernization of China.
引文
1 夏杰长、李朱.税收政策对FDI影响的国外研究综述.国外社会科学,2004,11:38-41
2 李宗卉,袁艺.一国税收政策对外国直接投资影响的研究综述.审计与经济研究,2007,5:91-93
[1] Hartman D G. Tax icy and foreign direct investment in the United States. National Tax Journal, 1984, 37
[2]Slemrod J. Tax effects of foreign direct investment in the United States: evidence from a cross——count-comparison, A Razin, J Slemrod (ed. ) . Taxation in the global economy. Chicago. University of Chicago Press, 1990
[3] Desai M A, F C Foley, J R Hines Jr. Foreign direct investment in a world of multiple taxes. Journal of Public Economics, 2004, 12
[4]Grubert H, J Slemrod. The effect of taxes on investment and income shifting to Puerto Rico. NBER Working Paper (4869), 1994
[5] Willard K L. Essays on international taxation. Ph. D. dissertation. Princeton University, 1994
[6] Scholes M S, M A. Wolfson . Taxes and business strategy: a planning approach. Englewood Cliffs, NJ: Prentice Hall, 1992
[7] Coughlin C C, J V Terza, V Arromdee. State characteristics and the location of foreign direct investment within the United States. Review of Economics and Statistics, 1991,68
[8] Friedman J, D A Gerlowski. J Silberman. What attracts foreign multinational corporations evidence from branch plant location in the United States. Journal of Regional Science, 1992, 4
[9] Ondrich J, M Wasylenko. Foreign direct investment in the United States: issues, magnitudes and location choice Of new manufacturing plants. Kalamazoo, MI: W. E. Upjohn Institute, 1993
[10]Agostini C, S D Tulayasathien. Tax effects on foreign direct investment location: evidence from American States. National Tax Association Proceedings. 1996 annul conference of taxation, 1996
[11] Hines J R, Jr. Altered states: taxes and the location Of foreign direct investment in America. American Economic Review, 1996, 86
[12]Frisch D Jr, DG Hartman: "Taxation and the location Of U. S. investment abroad", NBER Working Paper( 1241), 1983
[13]Grubert H, J Mutti. Taxes, tariffs and transfer pricing in multinational corporation decision making. Review of Economics and Statistics, 1991, 73
[14] Hines J R Jr, E M Rice. Fiscal Paradise: foreign tax havens and American Business. Quarterly Journal of Economics. 1994, 194
[15] Wei Shangjin. How taxing is corruption on international investment?. The review of economies and statistics, 2000, 2
[16]Desai M A, F C Foley, J R Hines Jr. Chains of ownership. regional tax competition, and foreign direct investment. NBER Working Paper (9224), 2002
[17]Gropp R, K Kostial. The disappearing tax base: is foreign direct investment eroding corporate income taxes? . European Central Bank, 2000
[18]Pain N, G Young. Tax competition and the pattern of European Foreign Direct Investment.London:National Institute of Economic and Social Research,1996
[19]Deverex M P,H Freeman.The impact of tax on foreign direct investment:empirical evidence and the implications for tax integration schemes.International Tax and Public Finance,1995,2
[20]Lipsey R E.The location and characteristics of U.S.affiliates in Asia.NBER Working Paper(6876),1999
[21]朱青.国际税收.中国人民大学出版社,2008:300-302
[22]竺彩华.FDI的外部性与中国产业发展.经济科学出版社,2008:26
[23]陈共:《财政学》,中国人民大学出版社,2003:192-194
[24]史耀斌、孙瑞标、刘炽.中华人民共和国企业所得税法释义及适用指南.法律出版社,2007:11
[25]程金亮.东道国政府吸引FDI政策的经济分析.巢湖学院学报,2004,6:50-53
[26]江心英.东道国因素与东道国外商直接投资特征.经济经纬,2004,2:49-51
[27]刘建民.外国投资税收激励与政策调整.人民出版社,2007:171-173
[28]夏杰长、李朱.税收政策对FDI影响的国外研究综述.国外社会科学,2004,11:38-41
[29]李宗卉,袁艺.一国税收政策对外国直接投资影响的研究综述.审计与经济研究,2007,5:91-93
[30]王逸、赵晶晶.国内外FDI税收优惠述评及借鉴.扬州大学税务学院学报,2005,1:20-22
[31]凌览、刘恩专.外国直接投资的税式支出研究.南开经济研究,1996,5:45-46
[32]马栓友.税收优惠与投资的实证分析.税务研究,2001,10:38-41
[33]魏后凯.外商在华直接投资动机和区位因素分析.经济研究,2001,2:28-31
[34]李宗卉、鲁明泓.中国外商投资企业税收优惠政策的有效性分析.世界经济,2004,10:16-18
[35]夏杰长、李朱.税收激励与FDI:理论分析与中国经验的检验.涉外税务,2004,9:50-53
[36]童锦治、杨奕淼、蔡珏、危素玉、林静.外国直接投资税收政策与投资的相关性研究.投资研究,2005,8:2-3
[37]许建国、邓毅,崔晓如.国际税收竞争与税收优惠选择的国际借鉴.经济全球化形势下我国税收对策研究,中国税务出版社,2006:38
[38]刘海峰、陈占锋.中国税收优惠制度改革研究.西南交通大学出版社,2007:12-14
[39]李泳.税率、外商直接投资与经济增长一个结构性政策理论模型.财政研究,2006,5:13-15
[40]雷根强、黄秀萍.外商直接投资与税收政策.投资研究,1998,4:2-4
[41]李海绒.税收优惠政策对FDI的影响.会计之友,2005,11:61-62
[42]“走出去”企业税收指南.国家税务总局网站,www.chinatax.gov.cn
[43]国家风险分析报告.美国投资与经贸风险分析报告.国际融资,2006,1:51
[44]国家风险分析报告.英国投资与经贸风险分析报告.国际融资,2006,11:59
[45]国家风险分析报告.日本投资与经贸风险分析报告.国际融资,2008,9:63
[46]殷赅.为吸引外国投资,日本政府欲降企业税.中国贸易报,2008.6.27
[47]刘浩远.日本决定修改税制吸引外资.北京日报,2009.1.8
[48]欧阳雪梅.韩国外国直接投资税收激励的效益分析.涉外税务,2002,10:46-49
[49]李向阳.“金砖四国”有望拉动全球70%增长.人民日报,2008.12.24
[50]国家风险分析报告.俄罗斯投资与经贸风险分析报告.国际融资,2006,2:51
[51]陈威华、赵焱.巴西以资源和优惠税制吸引外资.新华社,2007.3.6
[52]沈楠、杜莉.中印吸引外国直接投资(FDI)税收政策的比较.亚太经济,2007,11:38-41
[53]刘建民,印慧.外商直接投资税收优惠政策国际比较与借鉴.财政与税务,2004,11:85-88
[54]乐为.涉外税收政策对吸引FDI的作用及优化策略.浙江大学出版社,2007:49-51
[55]中国税务学会学术研究委员会经济全球化形势下我国税收对策研究课题组.经济全球化形势下我国税收对策研究.中国税务出版社,2006:29
[56]徐健.我国涉外税收优惠政策的调整取向.山东财政学院学报,2006,2:12-14
[57]张建刚.外商直接投资与中国经济增长.经济日报出版社,2007:238-240
[58]仰远.税收政策与跨国公司直接投资行为分析.商业时代,2007,3:56-57
[59]张阳,刘慧.税收因素对外国直接投资的影响分析.税收研究,2006,4:39-41
[60]姜弈.吸引外国直接投资的税收优惠政策.硕士论文,2007,5:31-33
[61]李伟、康昕.外国直接投资税收激励政策的理性选择.商场现代化,2006,12:206-207
[62]夏霖.外资税收优惠政策的有效性及再调整.税收研究,2003,12:67-69
[63]钟炜,胡怡建.税收优惠对我国外商投资企业的重要性程度研究.财贸经济,2007,1:70-75
[64]闻媛.税收差别政策与外商直接投资.经济理论与经济管理 2005,11:23-25
[65]财政部财政科学研究所.企业所得税合并,调整税收优惠政策不会吓跑外资.南方周末,2005.1.21
[66]林爱民.两税合一对我国外资流入影响分析.商场现代化,2007,8:306-307
[67]利用外资的税收政策分析及转型建议课题组.利用外资的税收政策分析及转型建议.税务研究,2007,7:26-31
[68]孙瑞标、缪慧频、刘丽坚.中华人民共和国企业所得税法实施条例操作指南.中国商业出版社,2007:50
[69]王海勇、慕野.企业所得税法实施条例:凸现新税制的国际化和规范化.税务研究,2008,2:26-28
[70]全国注册税务师执业资格考试教材编写组.税法(Ⅱ).中国税务出版社,20091:11
[71]赵迎春.新企业所得税法对外商投资的近期效应分析.税务研究,2008,3:88-90
[72]王海勇.企业所得税法实施的效果、问题与建议.税务研究,2009,2:31-32
[73]龚雯.外资还是看好中国.人民日报,2008.12.1
[74]英国金融时报.联合国贸发会议估计去年全球FDI下降超两成.参考消息,2009.1.21
[75]上海财经大学公共政策研究中心.2008中国财政发展报告.上海财经大学出版社,2008:706-709
[76]马衍伟、费媛.统一内外资企业所得税的战略思考.中国时代经济出版社,2007:136-138
[77]窦清红.外商直接投资税收政策研究.中国税务山版社,2008:167-169
[78]钟炜.企业所得税并轨对我国引进外国直接投资的影响.当代财经,2005,6:100-103
[79]李嘉明、宛成钢.新企业所得税法对外商直接投资的影响.税务研究,2008,2:97
[80]钱晟、李建丰.经济全球化下我国税收优惠体系的调整.经济全球化形势下我国税收对策研究,中国税务出版社,2006:45-46
[81]闵丽男.大企业税收管理:寓管理于服务之中.中国税务报,2008.11.18
2 李宗卉,袁艺.一国税收政策对外国直接投资影响的研究综述.审计与经济研究,2007,5:91-93
[1] Hartman D G. Tax icy and foreign direct investment in the United States. National Tax Journal, 1984, 37
[2]Slemrod J. Tax effects of foreign direct investment in the United States: evidence from a cross——count-comparison, A Razin, J Slemrod (ed. ) . Taxation in the global economy. Chicago. University of Chicago Press, 1990
[3] Desai M A, F C Foley, J R Hines Jr. Foreign direct investment in a world of multiple taxes. Journal of Public Economics, 2004, 12
[4]Grubert H, J Slemrod. The effect of taxes on investment and income shifting to Puerto Rico. NBER Working Paper (4869), 1994
[5] Willard K L. Essays on international taxation. Ph. D. dissertation. Princeton University, 1994
[6] Scholes M S, M A. Wolfson . Taxes and business strategy: a planning approach. Englewood Cliffs, NJ: Prentice Hall, 1992
[7] Coughlin C C, J V Terza, V Arromdee. State characteristics and the location of foreign direct investment within the United States. Review of Economics and Statistics, 1991,68
[8] Friedman J, D A Gerlowski. J Silberman. What attracts foreign multinational corporations evidence from branch plant location in the United States. Journal of Regional Science, 1992, 4
[9] Ondrich J, M Wasylenko. Foreign direct investment in the United States: issues, magnitudes and location choice Of new manufacturing plants. Kalamazoo, MI: W. E. Upjohn Institute, 1993
[10]Agostini C, S D Tulayasathien. Tax effects on foreign direct investment location: evidence from American States. National Tax Association Proceedings. 1996 annul conference of taxation, 1996
[11] Hines J R, Jr. Altered states: taxes and the location Of foreign direct investment in America. American Economic Review, 1996, 86
[12]Frisch D Jr, DG Hartman: "Taxation and the location Of U. S. investment abroad", NBER Working Paper( 1241), 1983
[13]Grubert H, J Mutti. Taxes, tariffs and transfer pricing in multinational corporation decision making. Review of Economics and Statistics, 1991, 73
[14] Hines J R Jr, E M Rice. Fiscal Paradise: foreign tax havens and American Business. Quarterly Journal of Economics. 1994, 194
[15] Wei Shangjin. How taxing is corruption on international investment?. The review of economies and statistics, 2000, 2
[16]Desai M A, F C Foley, J R Hines Jr. Chains of ownership. regional tax competition, and foreign direct investment. NBER Working Paper (9224), 2002
[17]Gropp R, K Kostial. The disappearing tax base: is foreign direct investment eroding corporate income taxes? . European Central Bank, 2000
[18]Pain N, G Young. Tax competition and the pattern of European Foreign Direct Investment.London:National Institute of Economic and Social Research,1996
[19]Deverex M P,H Freeman.The impact of tax on foreign direct investment:empirical evidence and the implications for tax integration schemes.International Tax and Public Finance,1995,2
[20]Lipsey R E.The location and characteristics of U.S.affiliates in Asia.NBER Working Paper(6876),1999
[21]朱青.国际税收.中国人民大学出版社,2008:300-302
[22]竺彩华.FDI的外部性与中国产业发展.经济科学出版社,2008:26
[23]陈共:《财政学》,中国人民大学出版社,2003:192-194
[24]史耀斌、孙瑞标、刘炽.中华人民共和国企业所得税法释义及适用指南.法律出版社,2007:11
[25]程金亮.东道国政府吸引FDI政策的经济分析.巢湖学院学报,2004,6:50-53
[26]江心英.东道国因素与东道国外商直接投资特征.经济经纬,2004,2:49-51
[27]刘建民.外国投资税收激励与政策调整.人民出版社,2007:171-173
[28]夏杰长、李朱.税收政策对FDI影响的国外研究综述.国外社会科学,2004,11:38-41
[29]李宗卉,袁艺.一国税收政策对外国直接投资影响的研究综述.审计与经济研究,2007,5:91-93
[30]王逸、赵晶晶.国内外FDI税收优惠述评及借鉴.扬州大学税务学院学报,2005,1:20-22
[31]凌览、刘恩专.外国直接投资的税式支出研究.南开经济研究,1996,5:45-46
[32]马栓友.税收优惠与投资的实证分析.税务研究,2001,10:38-41
[33]魏后凯.外商在华直接投资动机和区位因素分析.经济研究,2001,2:28-31
[34]李宗卉、鲁明泓.中国外商投资企业税收优惠政策的有效性分析.世界经济,2004,10:16-18
[35]夏杰长、李朱.税收激励与FDI:理论分析与中国经验的检验.涉外税务,2004,9:50-53
[36]童锦治、杨奕淼、蔡珏、危素玉、林静.外国直接投资税收政策与投资的相关性研究.投资研究,2005,8:2-3
[37]许建国、邓毅,崔晓如.国际税收竞争与税收优惠选择的国际借鉴.经济全球化形势下我国税收对策研究,中国税务出版社,2006:38
[38]刘海峰、陈占锋.中国税收优惠制度改革研究.西南交通大学出版社,2007:12-14
[39]李泳.税率、外商直接投资与经济增长一个结构性政策理论模型.财政研究,2006,5:13-15
[40]雷根强、黄秀萍.外商直接投资与税收政策.投资研究,1998,4:2-4
[41]李海绒.税收优惠政策对FDI的影响.会计之友,2005,11:61-62
[42]“走出去”企业税收指南.国家税务总局网站,www.chinatax.gov.cn
[43]国家风险分析报告.美国投资与经贸风险分析报告.国际融资,2006,1:51
[44]国家风险分析报告.英国投资与经贸风险分析报告.国际融资,2006,11:59
[45]国家风险分析报告.日本投资与经贸风险分析报告.国际融资,2008,9:63
[46]殷赅.为吸引外国投资,日本政府欲降企业税.中国贸易报,2008.6.27
[47]刘浩远.日本决定修改税制吸引外资.北京日报,2009.1.8
[48]欧阳雪梅.韩国外国直接投资税收激励的效益分析.涉外税务,2002,10:46-49
[49]李向阳.“金砖四国”有望拉动全球70%增长.人民日报,2008.12.24
[50]国家风险分析报告.俄罗斯投资与经贸风险分析报告.国际融资,2006,2:51
[51]陈威华、赵焱.巴西以资源和优惠税制吸引外资.新华社,2007.3.6
[52]沈楠、杜莉.中印吸引外国直接投资(FDI)税收政策的比较.亚太经济,2007,11:38-41
[53]刘建民,印慧.外商直接投资税收优惠政策国际比较与借鉴.财政与税务,2004,11:85-88
[54]乐为.涉外税收政策对吸引FDI的作用及优化策略.浙江大学出版社,2007:49-51
[55]中国税务学会学术研究委员会经济全球化形势下我国税收对策研究课题组.经济全球化形势下我国税收对策研究.中国税务出版社,2006:29
[56]徐健.我国涉外税收优惠政策的调整取向.山东财政学院学报,2006,2:12-14
[57]张建刚.外商直接投资与中国经济增长.经济日报出版社,2007:238-240
[58]仰远.税收政策与跨国公司直接投资行为分析.商业时代,2007,3:56-57
[59]张阳,刘慧.税收因素对外国直接投资的影响分析.税收研究,2006,4:39-41
[60]姜弈.吸引外国直接投资的税收优惠政策.硕士论文,2007,5:31-33
[61]李伟、康昕.外国直接投资税收激励政策的理性选择.商场现代化,2006,12:206-207
[62]夏霖.外资税收优惠政策的有效性及再调整.税收研究,2003,12:67-69
[63]钟炜,胡怡建.税收优惠对我国外商投资企业的重要性程度研究.财贸经济,2007,1:70-75
[64]闻媛.税收差别政策与外商直接投资.经济理论与经济管理 2005,11:23-25
[65]财政部财政科学研究所.企业所得税合并,调整税收优惠政策不会吓跑外资.南方周末,2005.1.21
[66]林爱民.两税合一对我国外资流入影响分析.商场现代化,2007,8:306-307
[67]利用外资的税收政策分析及转型建议课题组.利用外资的税收政策分析及转型建议.税务研究,2007,7:26-31
[68]孙瑞标、缪慧频、刘丽坚.中华人民共和国企业所得税法实施条例操作指南.中国商业出版社,2007:50
[69]王海勇、慕野.企业所得税法实施条例:凸现新税制的国际化和规范化.税务研究,2008,2:26-28
[70]全国注册税务师执业资格考试教材编写组.税法(Ⅱ).中国税务出版社,20091:11
[71]赵迎春.新企业所得税法对外商投资的近期效应分析.税务研究,2008,3:88-90
[72]王海勇.企业所得税法实施的效果、问题与建议.税务研究,2009,2:31-32
[73]龚雯.外资还是看好中国.人民日报,2008.12.1
[74]英国金融时报.联合国贸发会议估计去年全球FDI下降超两成.参考消息,2009.1.21
[75]上海财经大学公共政策研究中心.2008中国财政发展报告.上海财经大学出版社,2008:706-709
[76]马衍伟、费媛.统一内外资企业所得税的战略思考.中国时代经济出版社,2007:136-138
[77]窦清红.外商直接投资税收政策研究.中国税务山版社,2008:167-169
[78]钟炜.企业所得税并轨对我国引进外国直接投资的影响.当代财经,2005,6:100-103
[79]李嘉明、宛成钢.新企业所得税法对外商直接投资的影响.税务研究,2008,2:97
[80]钱晟、李建丰.经济全球化下我国税收优惠体系的调整.经济全球化形势下我国税收对策研究,中国税务出版社,2006:45-46
[81]闵丽男.大企业税收管理:寓管理于服务之中.中国税务报,2008.11.18
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |