摘要
近来＂两税合一＂论题已成为政府、学术界讨论的焦点。本文运用全国30个省份（不包括西藏）1997-2007年的面板数据,对全国以及东、中、西部外国企业和外商投资企业实际所得税率与FDI的动态关系进行检验,从实证角度揭示了全国及各大区域税收因素与实际利用外资额并无显著相关关系,由此得出税收在我国各区域吸引外资方面作用都不明显的结论,＂两税合一＂不会影响外资的进入。
＂ Two taxes unite as one＂ has become a focus in government and academic. This article makes use of panel - data of 30 provinces across 1997 to 2004 to exam the dynamic relation between the actual tax and the FDI of foreign enterprise in our whole country and the east region, medium region and western region. The conclusion shows that there are not a correlation between the tax and the FDI in whole country and in every region. So we think that the tax factor has no obvious functions on the FDI attraction. ＂Two taxes unite as one＂ will not influence the FDI influxion.
出处
《吉林工程技术师范学院学报》
2009年第10期20-22,共3页
Journal of Jilin Engineering Normal University
基金
福建省软科学重点项目(2009R0064)
福建省社会科学规划项目(2009b058)
福建省教育厅社会科学研究项目(JA09014S)
华侨大学科研基金资助项目(08BS503)
关键词
所得税
外商直接投资
面板数据
income tax
foreign direct investment
panel- data
