我国促进对外直接投资的税收激励政策研究

发布时间：2018-05-03 10:48

本文选题：对外直接投资 + 税收激励　；参考：《江南大学》2013年硕士论文

【摘要】：一国积极参与国际分工除了吸引外商直接投资(FDI)外，，还有一个重要方面就是对外直接投资(ODI)，它可以促使资本在全球自由流动以达到最优配置，实现企业利益最大化目标，也可以通过利用国际资源达到带动国内产业升级、增强国际竞争力等其他宏观战略目标。我国为扩大开放、深化改革，提出了“走出去”战略，将ODI摆到了一个日益重要的位置。从国内外研究结果可以看出，与企业利润息息相关的税收是影响跨国投资决策的一个重要因素，从实践看，ODI的持续增长与母国、东道国的一系列税收政策相关。因此，如何设计能减轻投资者负担、充分利用东道国税收优惠的措施，鼓励我国投资者走向世界、促进ODI的税收激励政策，是学者以及政策制定者讨论的焦点，更是亟待解决的问题。首先本文在阐述了对外直接投资及税收理论的基础上，就税收激励政策对ODI的作用机理进行了分析，并对不同的消除重复征税的政策进行比较，认为税收激励对ODI有显著激励作用但各措施的激励效果有所区别；其次，建立面板模型，一方面分析税收饶让对我国ODI的作用，结果显示确实对促进我国ODI有明显效果，但另一方面对中美的比较分析却显示税收饶让并未使中国较美国更有优势；最后，为更好的解释实证结果并发现我国现行税收激励政策的不足，对现行政策进行了国际比较，对我国未实施的政策进行了借鉴，为政策优化指明方向。本文认为，完善税收激励政策体系，要从法律体系、政策导向、激励措施以及配套服务全面进行优化，我国在坚持抵免法及税收饶让的基础上，还应增加延期纳税、投资准备金制度、变分国分项为综合限额抵免等，才能将税收激励政策对ODI的作用发挥至最大。
[Abstract]:In addition to attracting foreign direct investment (FDI), an important aspect of a country's active participation in the international division of labor is its foreign direct investment (ODI), which can promote the free flow of capital around the world in order to achieve optimal allocation and realize the goal of maximizing the interests of enterprises. We can also use international resources to promote domestic industrial upgrading, enhance international competitiveness and other macro strategic objectives. In order to open wider to the outside world and deepen reform, China has put forward the strategy of "going out", putting ODI in an increasingly important position. It can be seen from the research results at home and abroad that taxation, which is closely related to the profits of enterprises, is an important factor affecting the decision making of transnational investment. In practice, the sustained growth of ODI is related to a series of tax policies of the home country and the host country. Therefore, how to design the measures that can lighten the burden of investors, make full use of the tax preferences of the host country, encourage our investors to go to the world, and promote the tax incentive policy of ODI is the focus of discussion among scholars and policy makers. It is an urgent problem to be solved. On the basis of expounding the theory of foreign direct investment and taxation, this paper analyzes the mechanism of tax incentive policy on ODI, and compares different policies to eliminate repeated taxation. It is believed that tax incentive has significant incentive effect on ODI but the incentive effect of each measure is different. Secondly, the panel model is established to analyze the effect of tax concession on ODI in our country, and the results show that it does have obvious effect on promoting ODI in our country. But on the other hand, the comparative analysis between China and the United States shows that the tax concession has not made China have more advantages than the United States. Finally, in order to better explain the empirical results and find out the shortcomings of the current tax incentive policies in China, this paper makes an international comparison of the current policies. This paper draws lessons from the policy that has not been implemented in our country, and points out the direction of policy optimization. This paper holds that to perfect the tax incentive policy system, we should optimize the legal system, policy guidance, incentive measures and supporting services in an all-round way. On the basis of persisting in the credit law and tax concession, we should also increase the extension of tax payment. The investment reserve system, which is divided into comprehensive quota credit and so on, can maximize the effect of tax incentive policy on ODI.
【学位授予单位】：江南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832.6

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