完善我国对外直接投资企业所得税政策研究

发布时间：2018-03-28 23:26

本文选题：对外直接投资　切入点：企业所得税　出处：《湖南大学》2014年硕士论文

【摘要】：在经济全球化这一时代背景下，跨国企业成了一个国家经济高速发展的重要引擎，资本在全球范围内自由流动，通过市场进行合理的配置。在当代，西方发达国家的的快速发展无一不靠的是对外直接投资的有力支撑。自从新世纪伊始，将企业走出去μ提升到国家战略的高度，我国的对外直接投资有了长足的发展。境外直接投资规模不断增大，国内涌现出一批如，联想、海尔、华为这样具有国际影响力的跨国企业。但是，与发达国家相比我们的境外投资情况还有很大的差距。特别是在税收激励政策方面，我国的现行政策存在诸多不足，这已经严重阻碍了走出去μ战略的进一步实施。本文立足于此，从企业所得税的角度分析税收激励政策对企业对外直接投资的影响，并指出我国现行政策的不足，进一步为完善我国关于对外直接投资税收激励政策提供合理化建议。本文总共分为六部分来详细论述：第一部分主要是对本文要研究问题的选题背景及意义、国内外研究基本情况以及本文的基本思路作了简要的说明。第二部分是对鼓励企业境外直接投资的一般性分析，本章从三个部分展开论述。首先是介绍我国对外直接的现状，主要是利用图表综合分析了国内对外直接投资近几年的变化情况，为下文的分析奠定了基础。其次是详细阐述了对外直接投资的理论基础。最后，揭示了税收激励因素在企业走出去战略中的重要作用。第三部分着重分析了我国现行的针对境外直接投资的企业所得税情况。首先，介绍了我国现行的对外直接投资所得税政策体系。第二节，结合现实情况指出了我国现行的税收激励政策的诸多不足之处。第三节文章简要介绍了几个发达资本主义国家的关于境外投资的税收激励政策，为进一步的完善所得税激励政策体系提供了借鉴之意。第四部分主要是案例分析，论文选取我国某个代表性的大型跨国公司的境外投资数据，分析其税负随着税收激励政策的发展而变化的情况，以揭示所得税对跨国企业境外直接投资决策的影响。第五部分，，本部分主要是结合我国自身的情况，提出了构建完善的对外直接投资所得税制度体系的政策建议。第六部分，是对全文的一个总结。
[Abstract]:In the context of economic globalization, multinational enterprises have become an important engine for the rapid economic development of a country. The rapid development of the developed countries in the West depends on the strong support of foreign direct investment. Since the beginning of the new century, enterprises have been promoted to the height of national strategy. China's foreign direct investment (OFDI) has made great progress. The scale of foreign direct investment (FDI) is increasing, and a number of multinational enterprises with international influence, such as Lenovo, Haier and Huawei, have emerged in China. However, Compared with the developed countries, there is still a big gap in our overseas investment. Especially in terms of tax incentives, China's current policy has many shortcomings. This has seriously hindered the further implementation of the "going out" 渭 strategy. Based on this, this paper analyzes the impact of the tax incentive policy on the foreign direct investment of enterprises from the angle of enterprise income tax, and points out the shortcomings of the current policies in China. To further improve China's foreign direct investment tax incentive policy to provide reasonable advice. This paper is divided into six parts to discuss in detail: the first part is mainly about the background and significance of the topics to be studied in this paper. The second part is the general analysis of encouraging enterprises' foreign direct investment. This chapter is discussed from three parts. First, it introduces the current situation of China's foreign direct investment. It mainly analyzes the changes of domestic FDI in recent years by using charts and charts, which lays a foundation for the following analysis. Secondly, it elaborates the theoretical basis of FDI in detail. Finally, It reveals the important role of tax incentives in the strategy of enterprise going out. The third part focuses on the analysis of the current corporate income tax for foreign direct investment in China. This paper introduces the current income tax system of foreign direct investment in China. Combined with the actual situation, this paper points out many shortcomings of the current tax incentive policy in China. Section III briefly introduces the tax incentive policies of several developed capitalist countries on overseas investment. The fourth part is mainly case analysis. The paper selects the overseas investment data of a representative large multinational corporation in our country. This paper analyzes the changes of tax burden with the development of tax incentive policy, in order to reveal the impact of income tax on foreign direct investment decision of multinational enterprises. The sixth part is a summary of the whole paper.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F832.6

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