企业所得税改革对外商直接投资的影响研究

发布时间：2018-03-06 18:09

本文选题：外商直接投资　切入点：企业所得税　出处：《首都经济贸易大学》2012年硕士论文　论文类型：学位论文

【摘要】：经济全球化发展，促使国际直接投资达到空前规模，成为国家经济发展的重要手段。我国也不例外，改革开放以来，我国大量吸引外资，为其提供了“超国民待遇”，外商直接投资已经成为促进我国经济发展的重要因素之一。然而，随着我国经济实力的增强，生产方式的转变，对外商直接投资单纯追求数量上的猛增而忽略了质量上引导的弊端日益凸显。为了更好的利用外资，使其继续为我国经济发展贡献一份力量，并且给国内市场提供一个公平的投资和发展平台，在2008年1月1日，我国新《企业所得税法》适时出台。到目前为止，新法实施已经4年多时间了，新企业所得税在引进外资质量和优化其投资结构上取得了一定成效。本文运用实证分析和规范分析法，利用实施新《企业所得税法》前后的历史数据，着重分析了新企业所得税改革对外商直接投资的规模、质量、结构的影响，并得出在外商直接投资规模不受影响的前提下，质量、结构得到优化。本文分为四大部分：第一部分主要是背景介绍及研究现状概述；第二部分为理论概述，分别概述了外商直接投资的原因及吸引外商直接投资原因的理论，并且阐述了税收政策对外商直接投资产生的影响以及税收优惠对外商直接投资的引导和促进作用；第三部分为本文的重点，论述了企业所得税改革后对外商直接投资的实际影响。主要从三个方面进行论述：一是对外商直接投资规模影响分析，利用企业所得税改革前后15年的数据建立回归模型，进行回归和检验，分析出企业所得税改革后对外商直接投资规模影响不大。二是对外商直接投资质量影响分析，主要从不同类型企业和不同国家受到的影响进行分析得出：一般生产型企业数量减少，鼓励性企业数量增加；成本型国家数量减少，市场型国家数量增加。三是对外商直接投资结构上的分析，，主要是从产业结构和区域结构上进行分析得出：起到优化产业结构和区域结构的作用。第四部分根据前文的分析和总结，分别从完善优惠政策、加强反避、优化投资环境、建立监控及研究体系等方面提出几点建议，为完善企业所得税并更好地吸引、利用外商直接投资提供参考。
[Abstract]:The development of economic globalization has prompted international direct investment to reach an unprecedented scale and become an important means of national economic development. China is no exception. Since the reform and opening up, China has attracted a large number of foreign capital. Foreign direct investment has become one of the important factors to promote the economic development of our country. However, with the increase of our economic strength, the mode of production has changed. In order to make better use of foreign capital, it will continue to contribute to the economic development of our country. And to provide a fair investment and development platform for the domestic market. In January 1st 2008, China's new Enterprise income tax Law was duly promulgated. Up to now, the new law has been in effect for more than four years. The new enterprise income tax has achieved certain results in introducing foreign capital quality and optimizing its investment structure. By using the empirical analysis and normative analysis, using the historical data before and after the implementation of the new Enterprise income tax Law, this paper focuses on the impact of the new enterprise income tax reform on the scale, quality and structure of foreign direct investment. It is concluded that the quality and structure are optimized on the premise that the scale of foreign direct investment is not affected. This paper is divided into four parts: the first part is the background introduction and the research status overview; the second part is the theoretical overview, respectively, which summarizes the reasons of FDI and the theory of attracting FDI. And elaborated the tax policy to the foreign direct investment influence as well as the tax preference to the foreign direct investment guidance and the promotion function; the third part is the focal point of this article, This paper discusses the actual influence of enterprise income tax reform on foreign direct investment. It mainly discusses three aspects: first, it analyzes the influence of foreign direct investment scale, and establishes a regression model by using the data of 15 years before and after the enterprise income tax reform. Through regression analysis and test, it is found that the reform of enterprise income tax has little effect on the scale of foreign direct investment. Second, it analyzes the impact on the quality of foreign direct investment. Mainly from the analysis of different types of enterprises and different countries, it is concluded that the number of general production enterprises decreases, the number of incentive enterprises increases, and the number of cost countries decreases. The number of market-oriented countries has increased. Third, the analysis of the structure of foreign direct investment, Mainly from the analysis of industrial structure and regional structure, it is concluded that: play an important role in optimizing industrial structure and regional structure. Part 4th, according to the above analysis and summary, respectively, from perfecting preferential policies, strengthening backstepping, optimizing investment environment, Some suggestions on how to establish monitoring and research system are put forward to provide reference for improving enterprise income tax and attracting foreign direct investment.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42;F832.6

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