外国直接投资对我国税收正负影响的实证分析被引量：5

The Empirical Analysis of Positive and Negative Effect of FDI on Tax Revenue of China

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摘要本文实证分析了外国直接投资对我国税收的正负影响。结论认为,虽然外国直接投资极大地促进了我国税收的增长,但给予外资较高程度的税收优惠也在一定程度上侵蚀了我国的税基,减少了我国的税收收入。由于税收优惠并非吸引外资的显著因素,有必要分步骤地进行现有税收制度改革,最终统一内外资企业的税收制度。 Based on the empirical analysis of positive and negative effect of FDI on taxes revenue,it is concluded that al- though FDI has greatly contributed to the tax revenue of china,high degree of preferential tax policy on FDI has eroded the tax base of china at a certain extent,and has reduced the tax revenue.Since the tax preference is not the essential factor to attract FDI,therefore it is necessary to reform the present tax policy step by step, and finally unify the tax policy on domestic and foreign enterprises.

作者胡再勇

机构地区外交学院国际经济系

出处《财贸经济》 CSSCI 北大核心 2006年第11期78-83,共6页 Finance & Trade Economics

关键词外国直接投资涉外税收协整分析 FDI Foreign Taxation Co-integration Analysis

分类号 F832.6 [经济管理—金融学] F812.42 [经济管理—财政学] F224 [经济管理—国民经济]

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参考文献7

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