統一內外資企業所得稅對外商直接投資行為的影響

國際貿易論文編號:GM161   論文字數:13099,頁數:19

目   錄
1引論 ..............................................................2
1.1 論文選題的背景 .................................................2
1.2 相關文獻綜述 ...................................................2
1.3 思路及研究方法 .................................................3
2  企業所得稅對外資流入的影響：理論與實例 ..........................4
2.1理論分析 ........................................................4
2.2世界其他國家企業所得稅改革對外資的影響 ..........................4
3 統一所得稅對外商直接投資行為影響的短期分析 .......................5
3.1 短期內可能影響利用中國市場出口的外商直接投資 ...................5
3.2短期內可能影響利用中國優惠政策的外商直接投資 ....................7
3.3 短期內可能影響注重投資成本的外商直接投資 .......................8
4 統一所得稅對外商直接投資影響的長期分析 ...........................8
4.1 統一所得稅長期內不會影響外資的進入 .............................8
4.2統一所得稅有利于提高外商直接投資的質量和水平 ....................11
5兩稅合并后為更好吸引外資應采取的措施 ..............................14
5.1 短期內引資的重點向投資后的服務轉移 .............................14
5.2 短期內加大力度促進發達國家對我國的投資 .........................14
5.3 長期內著重整體投資環境和地方的軟環境建設 .......................15
5.4 長期內利用集聚經濟效應增加對外商直接投資的吸引 .................15
參考文獻 ...........................................................17
致  謝 .............................................................19

摘    要

      改革開放以來，由于我國經濟發展水平較低，為了更好吸引外資，我國政府相繼出臺了一系列涉外稅收優惠政策。但隨著經濟全球化和我國市場經濟體制的建立與完善，這種以犧牲國民財富為代價的稅收制度呈現出許多弊端，如造成國民財富流失、內外資企業的不平等競爭等。在此新形勢下，國家了提出統一內外資企業所得稅。這使人們不免會擔心，統一企業所得稅是否會影響我國的外商直接投資。
本文先介紹了內外資企業所得稅合并的背景。然后在理論上和世界其他國家實例上分析企業所得稅對外資的影響。接著結合中國的實際，從短期和長期分別分析了統一內外資企業所得稅對外商直接投資行為的影響。論文最后提出統一所得稅后為更好吸引外資應采取的措施。

【關鍵詞】 企業所得稅   外商直接投資  統一稅法

Abstract

    After entering the new period of reform and opening, to attract and utilize foreign investment and speed up the development of economy, preferential tax policies have been adopted for various foreign-invested enterprises in China. But with the globalization of economy and the establishment and improvement of market economy system in china, the preferential tax policies that are at the cost of sacrificing national wealth have incurred a lot of defects, such as the flow-out of national wealth, unequal competition of inland and foreign enterprise. At this situation, China puts forward the policy of unifying of tax law. People worry that it will affect FDI in China.
    Firstly, this paper tells us the background of unification of enterprise income tax. Then it analyzes the influence to FDI by enterprise income tax from theory and living example in other countries. Combined with the practice of China, it discusses the influence to FDI by the enforcement of the unification of tax law, from tow sides: in the short term and long term. In the end, this paper gives some suggestions about how to attract FDI successfully after unifying the inland and foreign enterprise income tax.

[Key words]   enterprise income tax; FDI; unification of tax law