我国税收优惠政策对fdi的激励效用分析-an analysis of the incentive effect of chinas preferential tax policies on fdi.docxVIP

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我国税收优惠政策对fdi的激励效用分析-an analysis of the incentive effect of chinas preferential tax policies on fdi.docx

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我国税收优惠政策对fdi的激励效用分析-an analysis of the incentive effect of chinas preferential tax policies on fdi

华华中科技大学硕士学位论文 II II Abstract China began to make use of FDI, which is short for Foreign Direct Investment, in 1979 when we started to open to outside. During the past twenty two years, FDI benefits China’s economic development and is helpful to improve the pareto efficiency.Tax policy, as important factor and measure of macro-control, has great incentive effect on FDI. In the past years, China offered special preferential tax policy to FDI and oriented to certain location. The new Law of Corporate Income Tax was carried out in March 2007. Facing the challenge of intense competition of international tax, many researchers begin to think about whether the strategic readjustment of Corporate Income Tax will affect absorbing FDI, and how to improve related policy. This is what this paper mainly focus on as well. So this paper firstly analyze why host country need FDI, why MNC are willing to invest outside and which location aspects are taken into account, the necessary of using preferential tax policy to encourage FDI by related FDI theory. What is more, chapter 3 introduces the evolution and current situation of FDI and related Corporate Income Tax Policy. This paper also set up an econometric model basing on the panel data of 44 cities during 1989-2009 and prove that the preferential tax policy has significant effect on FDI indeed, especially in midland. However, this effect is no longer as strong as before in eastern cities. To sum up, The New Corporate Income Tax does have negative effect on FDI, but the negative effect is limited. At last, this paper puts forward five suggestions of tax policy to encourage FDI and optimizing the structure of FDI. Keywords: Foreign Direct Investment Tax Incentive Preferential Tax Policy Location Advantage PAGE PAGE III 目录摘要 I HYPERLINK \l _bookmark0 Abstract II HYPERLINK \l _bookmark1 1 绪论 HYPERLINK \l _bookmark2 1.1 研究背景1 HYPERLINK \l _bookmark3 1.2 研究内容和意义3 HYPERLINK \l _bookmark4 1.3 研究方法和思路4 HYPE