中国企业对避税港的直接投资动因分析

发布时间：2018-03-03 19:53

本文选题：避税港　切入点：企业对外直接投资　出处：《国际经济合作》2010年08期 　论文类型：期刊论文

【摘要】：正随着我国经济贸易的不断发展,我国企业"走出去"的步伐不断加快,我国企业开始步入对外直接投资阶段,2008年,我国企业对外直接投资全年流量达到559.1亿美元,达到了2003年我国实际利用外资的水平,这其中约三分之二的资金流向避税港地区。本文结合对个例的分析和研究,从中得出避税港地区吸引我国企业大量投资的主要原因。一、我国对外直接投资大量集中在避税港地区的现状
[Abstract]:With the development of China's economy and trade, the pace of "going out" of Chinese enterprises is speeding up. In 2008, Chinese enterprises began to step into the stage of foreign direct investment. In 2008, the annual flow of foreign direct investment of Chinese enterprises reached 55.91 billion US dollars. In 2003, it reached the level of utilizing foreign capital in China, of which about 2/3 of the funds flow to tax havens. This paper, based on the analysis and study of some examples, concludes the main reasons why tax havens attract a large amount of investment from Chinese enterprises. The present situation of China's Foreign Direct Investment concentrated in tax havens
【作者单位】：对外经济贸易大学;
【分类号】：F832.48

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