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在梳理中国历次税收“国民化”改革基本情况的基础上,分析了历次税收改革可能对中国外商投资产生较大影响的改革事件。并以具有较大影响的企业所得税改革、城市维护建设税为对象,以2002~2012年的统计数据为基础,实证检验了企业所得税改革和城市维护建设税改革对外商投资规模、外商投资产业结构、外商投资区域结构和外商投资来源结构的影响。结果表明,两次税收改革并没有抑制外商投资规模;税收改革能对产业结构产生调整作用;税收改革会导致税率上升区域的外商投资增长放缓;税收改革并没有导致“假外资”的大量撤离。
On the basis of combing the basic conditions of previous reforms of tax revenue and nationalization in China, it analyzes the reform incidents that the tax reform may have had a significant impact on the foreign investment in China. Based on the statistical data from 2002 to 2012, this paper empirically tests the impact of the reform of enterprise income tax and urban maintenance and construction tax on the scale of foreign investment, the structure of foreign-invested industrial structure The regional structure of foreign investment and the structure of sources of foreign investment. The results show that the two tax reforms have not inhibited the scale of foreign investment; the tax reform can adjust the industrial structure; the tax reform can lead to a slowdown in the growth of foreign investment in the region where the tax rate rises; the tax reform has not resulted in “false foreign investment” A large number of evacuation.