税收优惠对FDI技术转移与扩散的影响

发布时间：2018-06-04 07:38

  本文选题：外资企业 + 技术转移与扩散　； 参考：《求索》2010年11期

【摘要】：直到2007年我国长期以来将税收优惠政策作为引进FDI的重要措施,税收优惠对我国引进FDI政策发挥了重要作用,而税收优惠是否对FDI向我国转移与扩散技术也产生了重要作用?利用我国1996-2007年数据,采用面板协整方法考察税收优惠对外资企业生产本地化程度反映的技术转移与扩散效应的影响。研究表明,税收优惠政策只能促使FDI转移与扩散成熟技术,不能促使FDI转移与扩散先进技术。
[Abstract]:Until 2007, China has taken the preferential tax policy as an important measure to introduce FDI. Tax preference has played an important role in the introduction of FDI policy, and whether the tax preference has played an important role in the transfer and diffusion of FDI technology to China. Based on the data from 1996 to 2007 in China, the panel cointegration method is used to investigate the effect of tax preference on the technology transfer and diffusion effect reflected by the degree of localization of production in foreign-funded enterprises. The research shows that the preferential tax policy can only promote the transfer and diffusion of mature technology in FDI, but not the transfer and diffusion of advanced technology in FDI.
【作者单位】： 华中科技大学经济学院;长沙理工大学经管学院;南京大学经济学院;
【基金】：湖南省企业管理与投资研究基地项目
【分类号】：F812.42;F832.6;F224
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本文编号：1976551