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在实证分析外国直接投资对我国各项税收总额及关税的定量贡献的基础上,采用行业分析的方法分析了外国直接投资对我国税收贡献的现状及存在的问题。本文认为虽然外国直接投资极大地促进了我国涉外税收、各项税收总额以及关税的增长,但给予其税收优惠也在一定程度上侵蚀了我国的税基,减少了税收收入。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 the quantitative contribution of foreign direct investment (FDI) to the total tax revenue and tariffs in China, this paper analyzes the status quo and existing problems of the contribution of foreign direct investment to China’s tax revenue by using the method of industry analysis. This paper argues that though FDI has greatly promoted the growth of foreign-related taxes, total tax revenues and tariffs in our country, the tax concessions given to them have also eroded our tax base to a certain extent and reduced the tax revenue. It is necessary to carry out the reform of the existing taxation system step by step and finally unify the taxation system of domestic and foreign-funded enterprises.