中韩对外直接投资比较分析报告.docVIP

中韩对外直接投资比较分析 摘 要 全球化时代，国际化趋势之一就是企业对外直接投资。韩国在对外直接投资上，比中国先走一步仔细研究韩国对外直接投资政策将有助于，中国进一步完善对外直接投资政策。中国与韩国，对外直接投资政策比较看，将从新兴工业化国家和发展中国家的角度上，进一步丰富境外投资理论，有助于促进两国对外直接投资政策，具有一定的实践意义。 本论文以对外投资的理论与政策为基础，比较了中韩两国对外投资，包括两国对外投资，规模比较、对外投资的区位分布比较、对外投资的产业结构比较、对外投资企业结构比较等。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，两国都对签订协定的，对象国家“防止双重课税”采取税收，抵免，政策而不采用税收饶让Abstract In economic globalization era, foreign direct investment (FDI) has become an international trend. As FDI in South Korea is ahead of China, study South Korea’s FDI policies carefully can help Chinese government improve FDI policy further. Comparing the FDI policy between South Korea and China will further enrich the theory of foreign investment in the view of newly industrialized countries and developing countries, and will promote the FDI policy in both countries, which has a certain practical significance. Based on the theory and policy of FDI, this paper compared the FDI between South Korea and China,including the comparison on scale of foreign investment, the regional distribution of foreign investment, industrial structure of foreign investment, enterprise structure of foreign investment and so on. The core of this paper is the comparison of FDI policy between South Korea and China, including the comparison on evolution of foreign investment policy, foreign investment approval system, the financial policies of foreign investment, foreign investment insurance system, foreign investment in post-management policy and so on. Due to the different stages of economic development, China and South Korea has differences on the during of foreign investment policies evolution, while both of them experienced