两税合并后地方政府在招商引资中的行为研究
发布时间：2018-07-22 13:51
【摘要】：从1978年改革开放以来,中国经济开始了腾飞之路。和大多数发展中国家一样,中国在发展中也面临着两缺口即储蓄缺口和外汇缺口问题。招商引资是一项旨在引入外部资源以促进本地区经济快速发展的政策。作为国外资本流入,招商引资直接参与国内资本的形成,通过投资拉动经济增长,这对经济的发展起到了最直接、最明显的作用,在很大程度上缓解了发展中资金不足问题。所以招商引资己成为我国日益重要的资本来源。招商引资带来了稀缺的资金、技术和广阔的市场;带来了新的思维和管理模式,推动了中国的改革以及制度变迁。 出于发展经济的需要,我国各级地方政府把招商引资作为首要任务来抓。地方政府以强势姿态介入招商引资,在其中充当了投资环境建设者和招商者的双重角色,承担招商引资活动的一切工作,包括产业政策制定、优惠政策给予、投资项目审批、经贸洽谈会举办等等。政府成为招商引资主体是由特定的历史条件决定的,对我国的对外开放和经济发展的初期阶段做出的巨大贡献也是有目共睹的。但是招商引资在本质上是商业行为,最终必须走向市场化。随着我国市场经济体制逐步完善、社会发展程度逐步提高特别是加入WTO后,地方政府主导的招商引资模式已无法适应时代的需要,所暴露出来的问题也越来越引起人们的关注。政府在招商引资中越位,错位现象严重。导致这种主导型招商引资模式的根源是现行干部考核制度,传统的发展观和政绩观使得地方政府在招商引资中存在大量的急功近利行为。为了增加当地GDP凸现政绩,各地方政府间恶性竞争,通过各种税收及其它优惠政策来吸引外资,损害了国家的利益。但是即使地方政府现有的引资行为存在诸多问题,出现较大偏差的情况下,地方政府仍然可以凭借优惠的税收政策,低廉的投资成本来吸引外资特别是那些成本敏感型外资。 2008年1月1日起实施的《中华人民共和国企业所得税法》将内外资企业所得税统一为25%。新税法贯彻了公平税负原则,解决了内外资企业由于税收待遇不同从而导致税负差异较大的问题。两税合并标志着延续了十多年的内外资企业试用不同税法的“一税两法”的格局也成为了历史。这同时也意味着外商过去所享有的税收特权将一去不复返了。中外企业将在同一起跑线上进行公平竞争。在这种背景下以前主要依靠优惠政策来招商引资的地方政府如何应对成了大家关注的焦点问题,也是本论文试图解决的问题。 两税合并,人民币升值加上新颁布的《中华人民共和国劳动法》使得外商在华投资成本增加,竞争压力增大,这将对我国的招商引资产生巨大的影响。因为在我国引进的外资中,很大一部分的外资都是以小规模,劳动密集型为主的香港、台湾、韩国的外商投资企业。他们主要从事原料和市场“两头在外”的加工贸易。这种出口导向型投资,对包括税收在内的各种生产和经营成本敏感度较大,流动性较高。当税率提高和税收优惠取消使经营成本提高时,这类投资就很有可能撤离,而转到周边低税国家和地区。由此可见两税合并给招商引资带来了巨大的压力但同时我们也应该看到,在两税合并给我国招商引资带来巨大挑战的同时也带来了巨大的机遇。两税合并有利于我们进行产业升级,逐步淘汰那些高污染,高耗能的产业而引进一些高质量的外资,保障我国经济的可持续发展;有利于建立和发展公平竞争的市场经济环境,促进企业公平竞争,提升中国经济整体竞争能力并且对假外资产生了抑制作用。地方政府应如何调整招商引资行为来应对招商引资所带来的机遇和挑战是本论文研究的重点所在。 本论文共分为六个部分,以国内外的招商引资理论和新公共管理理论作为研究的理论基础,以两税合并为一个时间分界点,先从两税合并前我国招商引资的状况以及地方政府现存的招商引资模式开始进行分析,探讨了招商引资的作用,两税合并前我国招商引资的特点并重点分析了政府进行招商引资的动机,现有招商引资模式的发展以及弊端等。然后承上启下地引入两税合并的话题,介绍了两税合并的背景情况,分析了两税合并给招商引资带来的机遇和挑战。然后根据所分析出的机遇和挑战结合新公共管理理论和招商引资理论的相关知识来探讨政府在两税合并后招商引资行为调整的必然性以及调整的具体措施,这也是本文的创新点和重点所在。 从新公共管理学的角度看,政府是公共服务的提供者,其本身不能干预经济活动,而应创造公平、良好的环境,为经济服务,维护经济秩序,解决民生问题。政府应该扮演的是“掌舵人”的角色而不是“划船人”的角色,政府过多的介入市场只会导致政府失灵。思想决定行为,因此两税合并后调整政府招商引资行为首先要转变思想,转变政府职能,减少政府干预。以政府为主导的招商引资模式是传统计划经济体制下“政府万能”思想的产物,在以往实际的制度安排中,政府权力是无限的,政府行为是不受约束的。因而,只有在政府职能转变和政治体制改革的背景下,这种模式才能从根本上得以变革。政府应该抓住两税合并所带来的机遇和挑战,调整招商引资行为,逐渐淡出招商引资,进一步培植招商主体,改革政府绩效评估体制,建立新型的干部考核机制,形成有限政府的招商模式。政府应该努力为招商引资创造良好环境(包括软环境和硬环境)。政府改善投资环境有多种渠道和途径,但从当前区域经济发展的总体特征分析,政府应该把发展企业集群作为改善投资环境的切入点和突破口。在以自由竞争为主要特征的市场经济环境下,区域经济包括城市经济的发展方向和潜力在于发挥比较优势,形成特色产业,增强竞争能力,形成具有比较优势的产业集群。两税合并增加了外商在华投资成本所以政府应该通过一系列措施来降低政府在招商引资中的成本来增加引资吸引力。降低政府招商引资成本包括完善招商引资法律制度,规范市场竞争环境,简化审批程序,提高办事效率,防止招商腐败行为,形成有效政府的招商模式。在具体的招商引资行为方面,政府应该利用两税合并的机会进行产业升级调整,优化引资效益和投资结构;制定和完善两税合并的配套措施以确保两税合并能够发挥最好的效果;要根据当地产业特色来招商,通过差异化来形成竞争优势,避免地方政府间的恶性竞争并且由于两税合并使外资的税收成本升高还要加强监督防止外资的避税行为,维护我国的利益。 招商引资对我国经济的腾飞起到了举足轻重的作用。但由于地方政府在招商引资中的行为偏差导致我国目前的招商引资工作存在诸多问题。两税的合并为招商引资工作带来了机遇和挑战。如果地方政府能够把握住这些机遇通过调整自身行为来迎接两税合并带来的挑战,那么两税合并后的招商引资将会有更为健康的发展,将会更有活力和竞争力,也将在我国经济的发展中发挥更大的作用。
[Abstract]:Since the reform and opening up in 1978, China's economy has begun to take off. Like most developing countries, China also faces two gaps, namely, the gap of savings and the gap of foreign exchange. Investment is a policy aimed at introducing external resources to promote rapid economic development in the region. Investment directly participates in the formation of domestic capital and promotes economic growth through investment, which has played the most direct and most obvious role in the development of the economy, to a great extent, alleviates the shortage of funds in the development. Therefore, attracting investment has become an increasingly important source of capital in China. The market brings new thinking and management mode, and promotes China's reform and institutional change.
In order to meet the needs of developing economy, local governments at all levels in our country take investment and investment as the primary task. The local government intervened with a strong gesture to attract investment, which acted as the dual role of investment environment builders and merchants, and took all the work of attracting investment activities, including industrial policy formulation, preferential policies, investment items. Examination and approval, economic and trade fair and so on. The government is decided by the specific historical conditions. It is also obvious to our country's opening to the outside world and the initial stage of economic development. With the gradual improvement of the economic system and the gradual improvement of the social development level, especially after the entry into the WTO, the investment attracting model led by the local government has not been able to meet the needs of the times. The exposed problems have attracted more and more people's attention. The government is offside in attracting investment, and the dislocation is serious. The root of this leading investment investment model is the root of the government. The source is the current system of assessment of the cadres. The traditional concept of development and the view of political achievements have made the local government have a great deal of quick profit and instant benefit in attracting investment. In order to increase the performance of the local GDP, the vicious competition among the local governments will attract foreign capital through various tax and other preferential policies, which has damaged the interests of the state. There are many problems in the current investment behavior of the government, and the local government can still attract foreign investment, especially the cost sensitive foreign capital, with the preferential tax policy and low investment cost.
The enterprise income tax law of People's Republic of China, which was implemented in January 1, 2008, unified the income tax of internal and external enterprises into the new tax law of 25%. and carried out the principle of fair tax burden. It solved the problem of tax burden difference between domestic and foreign enterprises because of different tax treatment. The merger of two taxes marked the probation of internal and external enterprises for more than 10 years. The pattern of "one tax and two laws" in the same tax law has also become a history. This also means that the tax privileges that foreign businessmen have enjoyed will never return. Chinese and foreign enterprises will compete on the same running line. The focus of the problem is also an attempt to solve this thesis.
The merger of two taxes, the appreciation of the RMB and the newly promulgated "labor law of People's Republic of China" increase the investment cost of foreign investors in China, and the pressure of competition will increase greatly. Because of the foreign investment introduced in China, a large part of the foreign capital is a small, labor-intensive, Hongkong. They are mainly engaged in the processing trade of "two in the outside" of raw materials and markets. This kind of export oriented investment is highly sensitive to all kinds of production and operation costs, including tax, and has high liquidity. This kind of investment is very possible when the tax rate increases and the abolition of tax incentives increases the operating cost. It can be seen that the merger of the two taxes brings great challenges to the investment and investment of our country. The merger of the two taxes will help us to upgrade our industry and gradually eliminate the high pollution. The industry of high energy consumption and high energy consumption will introduce some high quality foreign capital to ensure the sustainable development of our economy; it is beneficial to the establishment and development of a fair competition market economy environment, the promotion of fair competition of enterprises, the promotion of the competitiveness of China's economy as a whole and the inhibition of the false foreign capital. How should local governments adjust the behavior of attracting investment and attracting investment? To deal with the opportunities and challenges brought by investment promotion is the focus of this paper.
This paper is divided into six parts, which is based on the theory of attracting investment and attracting investment at home and abroad and the theory of new public management as the theoretical basis. The two taxes are combined into a time dividing point. First, the situation of attracting investment in China before the merger of the two taxes and the existing model of local government investment and investment are analyzed, and the role of attracting investment is discussed. The characteristics of the investment and investment in China before the two taxes are merged and the emphasis on the motivation of the government to attract investment, the development of the existing investment model and its disadvantages, and then introduce the topic of the two tax merger, introduce the background of the two tax merger, and analyze the opportunities and challenges that the two taxes bring to the investment and investment. According to the relevant knowledge of the new public management theory and the theory of investment and investment introduction, the opportunities and challenges are analyzed, and the inevitability and the concrete measures of the adjustment of investment promotion behavior after the merger of the two taxes are discussed. This is also the innovation and emphasis of this article.
From the perspective of new public management, the government is a provider of public service. It itself cannot intervene in economic activities, but should create a fair, good environment, serve the economy, maintain economic order and solve the problems of the people's livelihood. The government should play the role of "the helm" rather than the role of the "rower", and the government is too much involved in the market. The field only leads to the government failure. The thought determines the behavior. Therefore, after the merger of the two taxes, the government should change the thought, change the government function and reduce the government intervention. The government oriented investment investment model is the product of the "government omnipotence" thought under the traditional planned economic system. The government's power is unlimited, and the government's behavior is unrestrained. Therefore, only under the background of the transformation of government functions and the reform of the political system can the model be fundamentally changed. The government should seize the opportunities and challenges brought by the merger of the two taxes, adjust the behavior of attracting investment, gradually fade out the investment, and further cultivate the merchants. The government should reform the government performance evaluation system and establish a new cadre assessment mechanism to form a limited government investment model. The government should strive to create a good environment (including soft environment and hard environment) for investment promotion. There are various channels and ways for the government to improve the investment environment. However, the government should analyze the overall characteristics of the current regional economic development. In the market economy environment with the main characteristics of free competition, the development direction and potential of the regional economy, including the urban economy, lies in the development of the comparative advantage, the formation of the characteristic industry, the enhancement of the competitive ability, the formation of a comparative advantage, and the increase of the two tax merger. With the addition of foreign investment costs in China, the government should reduce the cost of the government in attracting investment by a series of measures to increase the attraction of attracting investment. Reducing the cost of attracting investment by the government, including improving the legal system of attracting investment, standardizing the market competition environment, simplifying the examination and approval procedure, improving the efficiency of business, and preventing the formation of investment corruption, Effective government investment model. In the specific investment investment behavior, the government should make use of the opportunity for the merger of two taxes to carry out industrial upgrading and adjustment, optimize the investment benefit and investment structure, formulate and improve the supporting measures for the merger of the two taxes to ensure that the two tax merger can play the best effect. Differentiation to form a competitive advantage, avoid the vicious competition among local governments and increase the tax cost of foreign capital due to the merger of two taxes, and strengthen the supervision and prevention of foreign capital tax avoidance, and safeguard our country's interests.
Attracting investment has played an important role in the development of China's economy. However, due to the behavior deviation of local government in attracting investment, there are many problems in China's current investment and investment work. The merger of the two taxes brings opportunities and challenges to the investment and investment work. If local government can hold these opportunities through adjustment In order to meet the challenges brought by the two tax merger, the investment and investment will be more healthy, more dynamic and competitive, and will also play a greater role in the development of our economy.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F812.42;F127
[Abstract]:Since the reform and opening up in 1978, China's economy has begun to take off. Like most developing countries, China also faces two gaps, namely, the gap of savings and the gap of foreign exchange. Investment is a policy aimed at introducing external resources to promote rapid economic development in the region. Investment directly participates in the formation of domestic capital and promotes economic growth through investment, which has played the most direct and most obvious role in the development of the economy, to a great extent, alleviates the shortage of funds in the development. Therefore, attracting investment has become an increasingly important source of capital in China. The market brings new thinking and management mode, and promotes China's reform and institutional change.
In order to meet the needs of developing economy, local governments at all levels in our country take investment and investment as the primary task. The local government intervened with a strong gesture to attract investment, which acted as the dual role of investment environment builders and merchants, and took all the work of attracting investment activities, including industrial policy formulation, preferential policies, investment items. Examination and approval, economic and trade fair and so on. The government is decided by the specific historical conditions. It is also obvious to our country's opening to the outside world and the initial stage of economic development. With the gradual improvement of the economic system and the gradual improvement of the social development level, especially after the entry into the WTO, the investment attracting model led by the local government has not been able to meet the needs of the times. The exposed problems have attracted more and more people's attention. The government is offside in attracting investment, and the dislocation is serious. The root of this leading investment investment model is the root of the government. The source is the current system of assessment of the cadres. The traditional concept of development and the view of political achievements have made the local government have a great deal of quick profit and instant benefit in attracting investment. In order to increase the performance of the local GDP, the vicious competition among the local governments will attract foreign capital through various tax and other preferential policies, which has damaged the interests of the state. There are many problems in the current investment behavior of the government, and the local government can still attract foreign investment, especially the cost sensitive foreign capital, with the preferential tax policy and low investment cost.
The enterprise income tax law of People's Republic of China, which was implemented in January 1, 2008, unified the income tax of internal and external enterprises into the new tax law of 25%. and carried out the principle of fair tax burden. It solved the problem of tax burden difference between domestic and foreign enterprises because of different tax treatment. The merger of two taxes marked the probation of internal and external enterprises for more than 10 years. The pattern of "one tax and two laws" in the same tax law has also become a history. This also means that the tax privileges that foreign businessmen have enjoyed will never return. Chinese and foreign enterprises will compete on the same running line. The focus of the problem is also an attempt to solve this thesis.
The merger of two taxes, the appreciation of the RMB and the newly promulgated "labor law of People's Republic of China" increase the investment cost of foreign investors in China, and the pressure of competition will increase greatly. Because of the foreign investment introduced in China, a large part of the foreign capital is a small, labor-intensive, Hongkong. They are mainly engaged in the processing trade of "two in the outside" of raw materials and markets. This kind of export oriented investment is highly sensitive to all kinds of production and operation costs, including tax, and has high liquidity. This kind of investment is very possible when the tax rate increases and the abolition of tax incentives increases the operating cost. It can be seen that the merger of the two taxes brings great challenges to the investment and investment of our country. The merger of the two taxes will help us to upgrade our industry and gradually eliminate the high pollution. The industry of high energy consumption and high energy consumption will introduce some high quality foreign capital to ensure the sustainable development of our economy; it is beneficial to the establishment and development of a fair competition market economy environment, the promotion of fair competition of enterprises, the promotion of the competitiveness of China's economy as a whole and the inhibition of the false foreign capital. How should local governments adjust the behavior of attracting investment and attracting investment? To deal with the opportunities and challenges brought by investment promotion is the focus of this paper.
This paper is divided into six parts, which is based on the theory of attracting investment and attracting investment at home and abroad and the theory of new public management as the theoretical basis. The two taxes are combined into a time dividing point. First, the situation of attracting investment in China before the merger of the two taxes and the existing model of local government investment and investment are analyzed, and the role of attracting investment is discussed. The characteristics of the investment and investment in China before the two taxes are merged and the emphasis on the motivation of the government to attract investment, the development of the existing investment model and its disadvantages, and then introduce the topic of the two tax merger, introduce the background of the two tax merger, and analyze the opportunities and challenges that the two taxes bring to the investment and investment. According to the relevant knowledge of the new public management theory and the theory of investment and investment introduction, the opportunities and challenges are analyzed, and the inevitability and the concrete measures of the adjustment of investment promotion behavior after the merger of the two taxes are discussed. This is also the innovation and emphasis of this article.
From the perspective of new public management, the government is a provider of public service. It itself cannot intervene in economic activities, but should create a fair, good environment, serve the economy, maintain economic order and solve the problems of the people's livelihood. The government should play the role of "the helm" rather than the role of the "rower", and the government is too much involved in the market. The field only leads to the government failure. The thought determines the behavior. Therefore, after the merger of the two taxes, the government should change the thought, change the government function and reduce the government intervention. The government oriented investment investment model is the product of the "government omnipotence" thought under the traditional planned economic system. The government's power is unlimited, and the government's behavior is unrestrained. Therefore, only under the background of the transformation of government functions and the reform of the political system can the model be fundamentally changed. The government should seize the opportunities and challenges brought by the merger of the two taxes, adjust the behavior of attracting investment, gradually fade out the investment, and further cultivate the merchants. The government should reform the government performance evaluation system and establish a new cadre assessment mechanism to form a limited government investment model. The government should strive to create a good environment (including soft environment and hard environment) for investment promotion. There are various channels and ways for the government to improve the investment environment. However, the government should analyze the overall characteristics of the current regional economic development. In the market economy environment with the main characteristics of free competition, the development direction and potential of the regional economy, including the urban economy, lies in the development of the comparative advantage, the formation of the characteristic industry, the enhancement of the competitive ability, the formation of a comparative advantage, and the increase of the two tax merger. With the addition of foreign investment costs in China, the government should reduce the cost of the government in attracting investment by a series of measures to increase the attraction of attracting investment. Reducing the cost of attracting investment by the government, including improving the legal system of attracting investment, standardizing the market competition environment, simplifying the examination and approval procedure, improving the efficiency of business, and preventing the formation of investment corruption, Effective government investment model. In the specific investment investment behavior, the government should make use of the opportunity for the merger of two taxes to carry out industrial upgrading and adjustment, optimize the investment benefit and investment structure, formulate and improve the supporting measures for the merger of the two taxes to ensure that the two tax merger can play the best effect. Differentiation to form a competitive advantage, avoid the vicious competition among local governments and increase the tax cost of foreign capital due to the merger of two taxes, and strengthen the supervision and prevention of foreign capital tax avoidance, and safeguard our country's interests.
Attracting investment has played an important role in the development of China's economy. However, due to the behavior deviation of local government in attracting investment, there are many problems in China's current investment and investment work. The merger of the two taxes brings opportunities and challenges to the investment and investment work. If local government can hold these opportunities through adjustment In order to meet the challenges brought by the two tax merger, the investment and investment will be more healthy, more dynamic and competitive, and will also play a greater role in the development of our economy.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F812.42;F127
【相似文献】
相关期刊论文 前10条
1 唐行芳;;贫困地区招商引资的措施和建议[J];科技致富向导;2011年21期
2 ;别把云计算搞成第二个房地产[J];领导决策信息;2011年21期
3 贾锋;;法理学视角下的招商引资涉诉案件分析[J];法制与社会;2011年25期
4 毛晖;刘瑞娟;;美国地方财政管理体制研究[J];行政事业资产与财务;2011年11期
5 杨朝淅;;且看地方政府如何应对地方债务危机[J];城市住宅;2011年07期
6 闵志刚;;非法套汇审计的思路和方法[J];审计月刊;2011年05期
7 肖波;;地方政府发债进程推进利于缓解平台贷款担心[J];资本市场;2011年09期
8 胡X;王薇;;楼市乱象探源:地方政府七宗罪[J];安家;2011年06期
9 蔡恩泽;;地方政府性债务拉响警报[J];大经贸;2011年05期
10 肖胜国;;如何开展县级政府债务审计[J];审计月刊;2011年04期
相关会议论文 前10条
1 白城行政学院经济教研室课题组;;地方政府在招商引资中的地位与作用问题研究[A];政府改革与行政能力建设研讨会论文集[C];2005年
2 谭国仰;;落实科学发展观 加快招商引资步伐 促进税源经济发展[A];中国新时期思想理论宝库——第三届中国杰出管理者年会成果汇编[C];2007年
3 郝国庆;;当前我国地方政府职能转变的成效与问题[A];湖北省行政管理学会——2004年年会论文集[C];2004年
4 张其增;;解放思想抓机遇 实现招商引资新跨越[A];探索·创新·发展——聊城市“加快建设强市名城 我们怎么办”解放思想大讨论理论研讨文集[C];2007年
5 ;加大投入改善环境 多管齐下招商引资[A];福建农垦实践与探索（第二辑）[C];2003年
6 ;借助招商引资,大上工业企业,全力培植壮大主体财源[A];黑龙江县域经济发展研究[C];2004年
7 刘宗水;;对县级工业园区建设问题的探讨[A];新型工业化道路与县域经济发展——安徽县域经济发展论坛论文集[C];2004年
8 李振平;牛慧丽;;加大招商引资 发展陕西经济[A];陕西省发展计划委员会经济研究所二○○二年度调研文集[C];2003年
9 李勇;王韶军;;加大招商引资力度,促进城市基础设施建设[A];面向21世纪的科技进步与社会经济发展（下册）[C];1999年
10 ;地方政府发展论坛[A];地方政府发展研究（第三辑）[C];2008年
相关重要报纸文章 前10条
1 冯必扬;中央应禁止地方政府招商引资[N];中国经济时报;2005年
2 董雷;地方政府招商应“筑巢引凤”[N];中国县域经济报;2007年
3 贵州大学在读研究生 臧e，
本文编号：2137669
本文链接：https://www.wllwen.com/falvlunwen/laodongfa/2137669.html
