中韩对外直接投资政策比较研究
发布时间：2018-10-15 11:55
【摘要】：经济全球化时代,企业对外直接投资已成为国际化趋势。韩国在对外直接投资上比中国先走一步,认真研究韩国对外直接投资政策,将有助于中国政府进一步完善对外直接投资政策。比较中韩对外直接投资政策,将从新兴工业化国家和发展中国家的角度上,进一步丰富对外投资理论,有助于促进两国对外直接投资政策,具有一定的实践意义。 本论文比较了中韩两国对外投资,包括对外投资规模、对外投资的区位分布、对外投资的产业结构、对外投资企业结构等。本论文的核心是中韩对外直接投资政策比较。包括对外投资政策的演变过程比较、对外投资核准制度比较、对外投资的税收制度比较、对外投资的金融政策比较、对外投资的保险制度比较、对外投资的事后管理政策比较等。 中韩两国因经济发展阶段的不同,对外投资政策的演变时期存在着差异,但都经历了控制对外直接投资阶段、鼓励对外直接投资阶段和积极促进对外直接投资阶段。中韩两国政府对境外直接投资企业都采取了提供相关信息咨询服务、定期举办国际投资贸易洽谈会、政府提供海外投资人员培训支援、签订政府间投资保障协定等多种服务。相对于韩国,中国对外投资的服务的机构和咨询服务项目等各方面刚刚起步,在此方面应当积极学习韩国的经验。 中韩两国对境外投资企业的税收政策比较看,两国都对签订“防[止双重课税”协定的对象国家,采取税收抵免政策而不采用税收饶让政策,而且两国税收抵免的扣除方法基本相同。中韩两国政府都采取了积极的金融保险政策,包括对海外直接投资企业提供优惠贷款,包括对出资的境外法人提供优惠贷款,提供必要的保险等。中韩对外直接投资事后管理政策比较看,韩国政府对企业海外投资进行比较严格的事后管理。近年来,中国对境外投资的事后管理逐渐制度化。但是,相对韩国目前中国对境外投资的事后管理还需要进一步完善。
[Abstract]:In the era of economic globalization, foreign direct investment of enterprises has become an international trend. South Korea's foreign direct investment (FDI) is a step ahead of China's, and a careful study of Korea's foreign direct investment policy will help the Chinese government to further improve its foreign direct investment policy. Comparing the foreign direct investment policies between China and South Korea will enrich the theory of foreign investment from the perspective of newly industrialized countries and developing countries, and will help to promote the two countries' foreign direct investment policies, which has certain practical significance. This paper compares the foreign investment between China and South Korea, including the scale of foreign investment, the location distribution of foreign investment, the industrial structure of foreign investment, the structure of foreign investment enterprises and so on. The core of this thesis is the comparison of foreign direct investment policies between China and South Korea. Including the comparison of the evolution process of foreign investment policy, the comparison of foreign investment approval system, the comparison of tax system of foreign investment, the comparison of financial policy of foreign investment, and the comparison of insurance system of foreign investment, Comparison of ex post-management policies of foreign investment. Due to the different stages of economic development, there are differences in the evolution period of foreign investment policy between China and South Korea, but both countries have experienced the stage of controlling foreign direct investment, encouraging foreign direct investment and actively promoting foreign direct investment. The governments of China and South Korea have provided related information consulting services to foreign direct investment enterprises, held regular international investment and trade talks, provided training support for overseas investment personnel, signed intergovernmental investment guarantee agreements, and so on. Compared with Korea, China's overseas investment service institutions and consulting services have just started, so we should actively learn from Korea's experience in this respect. Comparing the tax policies of China and South Korea on Enterprises with Foreign Investment, both countries have adopted a tax credit policy rather than a tax concession policy for the target countries that have signed the "prevent and stop double Taxation" agreement. And the two countries tax credit deduction method is basically the same. Both governments of China and South Korea have adopted active financial and insurance policies, including providing preferential loans to overseas direct investment enterprises, including preferential loans for overseas legal persons, and providing necessary insurance, etc. Compared with the ex post management policy of foreign direct investment between China and Korea, the Korean government carries on the strict post-post management to the enterprise overseas investment. In recent years, China's ex post-management of overseas investment is gradually institutionalized. However, compared with South Korea, China's ex post-management of overseas investment still needs to be further improved.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.6
本文编号：2272476
[Abstract]:In the era of economic globalization, foreign direct investment of enterprises has become an international trend. South Korea's foreign direct investment (FDI) is a step ahead of China's, and a careful study of Korea's foreign direct investment policy will help the Chinese government to further improve its foreign direct investment policy. Comparing the foreign direct investment policies between China and South Korea will enrich the theory of foreign investment from the perspective of newly industrialized countries and developing countries, and will help to promote the two countries' foreign direct investment policies, which has certain practical significance. This paper compares the foreign investment between China and South Korea, including the scale of foreign investment, the location distribution of foreign investment, the industrial structure of foreign investment, the structure of foreign investment enterprises and so on. The core of this thesis is the comparison of foreign direct investment policies between China and South Korea. Including the comparison of the evolution process of foreign investment policy, the comparison of foreign investment approval system, the comparison of tax system of foreign investment, the comparison of financial policy of foreign investment, and the comparison of insurance system of foreign investment, Comparison of ex post-management policies of foreign investment. Due to the different stages of economic development, there are differences in the evolution period of foreign investment policy between China and South Korea, but both countries have experienced the stage of controlling foreign direct investment, encouraging foreign direct investment and actively promoting foreign direct investment. The governments of China and South Korea have provided related information consulting services to foreign direct investment enterprises, held regular international investment and trade talks, provided training support for overseas investment personnel, signed intergovernmental investment guarantee agreements, and so on. Compared with Korea, China's overseas investment service institutions and consulting services have just started, so we should actively learn from Korea's experience in this respect. Comparing the tax policies of China and South Korea on Enterprises with Foreign Investment, both countries have adopted a tax credit policy rather than a tax concession policy for the target countries that have signed the "prevent and stop double Taxation" agreement. And the two countries tax credit deduction method is basically the same. Both governments of China and South Korea have adopted active financial and insurance policies, including providing preferential loans to overseas direct investment enterprises, including preferential loans for overseas legal persons, and providing necessary insurance, etc. Compared with the ex post management policy of foreign direct investment between China and Korea, the Korean government carries on the strict post-post management to the enterprise overseas investment. In recent years, China's ex post-management of overseas investment is gradually institutionalized. However, compared with South Korea, China's ex post-management of overseas investment still needs to be further improved.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.6
【参考文献】
相关期刊论文 前5条
1 姜虹,范纯增;韩国对外直接投资的区域特征及成因[J];东北亚论坛;2002年02期
2 骆林勇;韩国对华投资特征分析及建议[J];国际经贸探索;2002年05期
3 黄胜涛;韩国对外直接投资的区位选择[J];世界地理研究;1997年02期
4 曹艳杰;韩国对外投资的新热点──东北亚[J];学术交流;1997年05期
5 杨晓东;海外直接投资对韩国出口的效应分析[J];亚太经济;2005年03期
，本文编号：2272476
本文链接：https://www.wllwen.com/jingjilunwen/guojijinrong/2272476.html
