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对外商直接投资相关数据的横、纵向比较以及外商直接投资对现行财税优惠政策的敏感度分析表明,新疆的外商直接投资对低税率的优惠政策较不敏感,因此过于强调低税率的优惠政策不但起不到吸引外商直接投资的作用,还会导致财政收入的无谓流失。但是投资抵免和再投资退税政策对新疆吸引外商直接投资可以发挥较大的作用。外商直接投资对新疆财政用于基础设施建设的支出也不敏感,这是因为长期以来财政用于改善投资环境的支出一直处于不足的水平,使得外国企业对新疆地方财政在这方面将做的努力不抱太大期望。
The horizontal and vertical comparison of the data on foreign direct investment and the sensitivity of foreign direct investment to the current fiscal and tax incentives show that foreign direct investment in Xinjiang is less sensitive to the low-tax preferential policies. Therefore, the preferential policies that emphasize low taxes not only Fail to attract foreign direct investment, but also lead to unnecessary loss of fiscal revenue. However, investment tax rebate and reinvestment policy can attract foreign direct investment in Xinjiang can play a greater role. Foreign direct investment is also insensitive to Xinjiang’s fiscal expenditures on infrastructure construction because spending by the fiscal authorities on improving the investment environment has been at an insufficient level for a long time, which has caused foreign enterprises’ efforts in Xinjiang’s local finance in this respect Do not hold too much expectations.