【摘要】：從1978年改革開放以來(lái),中國(guó)經(jīng)濟(jì)開始了騰飛之路。和大多數(shù)發(fā)展中國(guó)家一樣,中國(guó)在發(fā)展中也面臨著兩缺口即儲(chǔ)蓄缺口和外匯缺口問(wèn)題。招商引資是一項(xiàng)旨在引入外部資源以促進(jìn)本地區(qū)經(jīng)濟(jì)快速發(fā)展的政策。作為國(guó)外資本流入,招商引資直接參與國(guó)內(nèi)資本的形成,通過(guò)投資拉動(dòng)經(jīng)濟(jì)增長(zhǎng),這對(duì)經(jīng)濟(jì)的發(fā)展起到了最直接、最明顯的作用,在很大程度上緩解了發(fā)展中資金不足問(wèn)題。所以招商引資己成為我國(guó)日益重要的資本來(lái)源。招商引資帶來(lái)了稀缺的資金、技術(shù)和廣闊的市場(chǎng);帶來(lái)了新的思維和管理模式,推動(dòng)了中國(guó)的改革以及制度變遷。 出于發(fā)展經(jīng)濟(jì)的需要,我國(guó)各級(jí)地方政府把招商引資作為首要任務(wù)來(lái)抓。地方政府以強(qiáng)勢(shì)姿態(tài)介入招商引資,在其中充當(dāng)了投資環(huán)境建設(shè)者和招商者的雙重角色,承擔(dān)招商引資活動(dòng)的一切工作,包括產(chǎn)業(yè)政策制定、優(yōu)惠政策給予、投資項(xiàng)目審批、經(jīng)貿(mào)洽談會(huì)舉辦等等。政府成為招商引資主體是由特定的歷史條件決定的,對(duì)我國(guó)的對(duì)外開放和經(jīng)濟(jì)發(fā)展的初期階段做出的巨大貢獻(xiàn)也是有目共睹的。但是招商引資在本質(zhì)上是商業(yè)行為,最終必須走向市場(chǎng)化。隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制逐步完善、社會(huì)發(fā)展程度逐步提高特別是加入WTO后,地方政府主導(dǎo)的招商引資模式已無(wú)法適應(yīng)時(shí)代的需要,所暴露出來(lái)的問(wèn)題也越來(lái)越引起人們的關(guān)注。政府在招商引資中越位,錯(cuò)位現(xiàn)象嚴(yán)重。導(dǎo)致這種主導(dǎo)型招商引資模式的根源是現(xiàn)行干部考核制度,傳統(tǒng)的發(fā)展觀和政績(jī)觀使得地方政府在招商引資中存在大量的急功近利行為。為了增加當(dāng)?shù)谿DP凸現(xiàn)政績(jī),各地方政府間惡性競(jìng)爭(zhēng),通過(guò)各種稅收及其它優(yōu)惠政策來(lái)吸引外資,損害了國(guó)家的利益。但是即使地方政府現(xiàn)有的引資行為存在諸多問(wèn)題,出現(xiàn)較大偏差的情況下,地方政府仍然可以憑借優(yōu)惠的稅收政策,低廉的投資成本來(lái)吸引外資特別是那些成本敏感型外資。 2008年1月1日起實(shí)施的《中華人民共和國(guó)企業(yè)所得稅法》將內(nèi)外資企業(yè)所得稅統(tǒng)一為25%。新稅法貫徹了公平稅負(fù)原則,解決了內(nèi)外資企業(yè)由于稅收待遇不同從而導(dǎo)致稅負(fù)差異較大的問(wèn)題。兩稅合并標(biāo)志著延續(xù)了十多年的內(nèi)外資企業(yè)試用不同稅法的“一稅兩法”的格局也成為了歷史。這同時(shí)也意味著外商過(guò)去所享有的稅收特權(quán)將一去不復(fù)返了。中外企業(yè)將在同一起跑線上進(jìn)行公平競(jìng)爭(zhēng)。在這種背景下以前主要依靠?jī)?yōu)惠政策來(lái)招商引資的地方政府如何應(yīng)對(duì)成了大家關(guān)注的焦點(diǎn)問(wèn)題,也是本論文試圖解決的問(wèn)題。 兩稅合并,人民幣升值加上新頒布的《中華人民共和國(guó)勞動(dòng)法》使得外商在華投資成本增加,競(jìng)爭(zhēng)壓力增大,這將對(duì)我國(guó)的招商引資產(chǎn)生巨大的影響。因?yàn)樵谖覈?guó)引進(jìn)的外資中,很大一部分的外資都是以小規(guī)模,勞動(dòng)密集型為主的香港、臺(tái)灣、韓國(guó)的外商投資企業(yè)。他們主要從事原料和市場(chǎng)“兩頭在外”的加工貿(mào)易。這種出口導(dǎo)向型投資,對(duì)包括稅收在內(nèi)的各種生產(chǎn)和經(jīng)營(yíng)成本敏感度較大,流動(dòng)性較高。當(dāng)稅率提高和稅收優(yōu)惠取消使經(jīng)營(yíng)成本提高時(shí),這類投資就很有可能撤離,而轉(zhuǎn)到周邊低稅國(guó)家和地區(qū)。由此可見兩稅合并給招商引資帶來(lái)了巨大的壓力但同時(shí)我們也應(yīng)該看到,在兩稅合并給我國(guó)招商引資帶來(lái)巨大挑戰(zhàn)的同時(shí)也帶來(lái)了巨大的機(jī)遇。兩稅合并有利于我們進(jìn)行產(chǎn)業(yè)升級(jí),逐步淘汰那些高污染,高耗能的產(chǎn)業(yè)而引進(jìn)一些高質(zhì)量的外資,保障我國(guó)經(jīng)濟(jì)的可持續(xù)發(fā)展;有利于建立和發(fā)展公平競(jìng)爭(zhēng)的市場(chǎng)經(jīng)濟(jì)環(huán)境,促進(jìn)企業(yè)公平競(jìng)爭(zhēng),提升中國(guó)經(jīng)濟(jì)整體競(jìng)爭(zhēng)能力并且對(duì)假外資產(chǎn)生了抑制作用。地方政府應(yīng)如何調(diào)整招商引資行為來(lái)應(yīng)對(duì)招商引資所帶來(lái)的機(jī)遇和挑戰(zhàn)是本論文研究的重點(diǎn)所在。 本論文共分為六個(gè)部分,以國(guó)內(nèi)外的招商引資理論和新公共管理理論作為研究的理論基礎(chǔ),以兩稅合并為一個(gè)時(shí)間分界點(diǎn),先從兩稅合并前我國(guó)招商引資的狀況以及地方政府現(xiàn)存的招商引資模式開始進(jìn)行分析,探討了招商引資的作用,兩稅合并前我國(guó)招商引資的特點(diǎn)并重點(diǎn)分析了政府進(jìn)行招商引資的動(dòng)機(jī),現(xiàn)有招商引資模式的發(fā)展以及弊端等。然后承上啟下地引入兩稅合并的話題,介紹了兩稅合并的背景情況,分析了兩稅合并給招商引資帶來(lái)的機(jī)遇和挑戰(zhàn)。然后根據(jù)所分析出的機(jī)遇和挑戰(zhàn)結(jié)合新公共管理理論和招商引資理論的相關(guān)知識(shí)來(lái)探討政府在兩稅合并后招商引資行為調(diào)整的必然性以及調(diào)整的具體措施,這也是本文的創(chuàng)新點(diǎn)和重點(diǎn)所在。 從新公共管理學(xué)的角度看,政府是公共服務(wù)的提供者,其本身不能干預(yù)經(jīng)濟(jì)活動(dòng),而應(yīng)創(chuàng)造公平、良好的環(huán)境,為經(jīng)濟(jì)服務(wù),維護(hù)經(jīng)濟(jì)秩序,解決民生問(wèn)題。政府應(yīng)該扮演的是“掌舵人”的角色而不是“劃船人”的角色,政府過(guò)多的介入市場(chǎng)只會(huì)導(dǎo)致政府失靈。思想決定行為,因此兩稅合并后調(diào)整政府招商引資行為首先要轉(zhuǎn)變思想,轉(zhuǎn)變政府職能,減少政府干預(yù)。以政府為主導(dǎo)的招商引資模式是傳統(tǒng)計(jì)劃經(jīng)濟(jì)體制下“政府萬(wàn)能”思想的產(chǎn)物,在以往實(shí)際的制度安排中,政府權(quán)力是無(wú)限的,政府行為是不受約束的。因而,只有在政府職能轉(zhuǎn)變和政治體制改革的背景下,這種模式才能從根本上得以變革。政府應(yīng)該抓住兩稅合并所帶來(lái)的機(jī)遇和挑戰(zhàn),調(diào)整招商引資行為,逐漸淡出招商引資,進(jìn)一步培植招商主體,改革政府績(jī)效評(píng)估體制,建立新型的干部考核機(jī)制,形成有限政府的招商模式。政府應(yīng)該努力為招商引資創(chuàng)造良好環(huán)境(包括軟環(huán)境和硬環(huán)境)。政府改善投資環(huán)境有多種渠道和途徑,但從當(dāng)前區(qū)域經(jīng)濟(jì)發(fā)展的總體特征分析,政府應(yīng)該把發(fā)展企業(yè)集群作為改善投資環(huán)境的切入點(diǎn)和突破口。在以自由競(jìng)爭(zhēng)為主要特征的市場(chǎng)經(jīng)濟(jì)環(huán)境下,區(qū)域經(jīng)濟(jì)包括城市經(jīng)濟(jì)的發(fā)展方向和潛力在于發(fā)揮比較優(yōu)勢(shì),形成特色產(chǎn)業(yè),增強(qiáng)競(jìng)爭(zhēng)能力,形成具有比較優(yōu)勢(shì)的產(chǎn)業(yè)集群。兩稅合并增加了外商在華投資成本所以政府應(yīng)該通過(guò)一系列措施來(lái)降低政府在招商引資中的成本來(lái)增加引資吸引力。降低政府招商引資成本包括完善招商引資法律制度,規(guī)范市場(chǎng)競(jìng)爭(zhēng)環(huán)境,簡(jiǎn)化審批程序,提高辦事效率,防止招商腐敗行為,形成有效政府的招商模式。在具體的招商引資行為方面,政府應(yīng)該利用兩稅合并的機(jī)會(huì)進(jìn)行產(chǎn)業(yè)升級(jí)調(diào)整,優(yōu)化引資效益和投資結(jié)構(gòu);制定和完善兩稅合并的配套措施以確保兩稅合并能夠發(fā)揮最好的效果;要根據(jù)當(dāng)?shù)禺a(chǎn)業(yè)特色來(lái)招商,通過(guò)差異化來(lái)形成競(jìng)爭(zhēng)優(yōu)勢(shì),避免地方政府間的惡性競(jìng)爭(zhēng)并且由于兩稅合并使外資的稅收成本升高還要加強(qiáng)監(jiān)督防止外資的避稅行為,維護(hù)我國(guó)的利益。 招商引資對(duì)我國(guó)經(jīng)濟(jì)的騰飛起到了舉足輕重的作用。但由于地方政府在招商引資中的行為偏差導(dǎo)致我國(guó)目前的招商引資工作存在諸多問(wèn)題。兩稅的合并為招商引資工作帶來(lái)了機(jī)遇和挑戰(zhàn)。如果地方政府能夠把握住這些機(jī)遇通過(guò)調(diào)整自身行為來(lái)迎接兩稅合并帶來(lái)的挑戰(zhàn),那么兩稅合并后的招商引資將會(huì)有更為健康的發(fā)展,將會(huì)更有活力和競(jìng)爭(zhēng)力,也將在我國(guó)經(jīng)濟(jì)的發(fā)展中發(fā)揮更大的作用。
[Abstract]:Since the reform and opening up in 1978, China's economy has begun to take off. Like most developing countries, China also faces two gaps, namely, the gap of savings and the gap of foreign exchange. Investment is a policy aimed at introducing external resources to promote rapid economic development in the region. Investment directly participates in the formation of domestic capital and promotes economic growth through investment, which has played the most direct and most obvious role in the development of the economy, to a great extent, alleviates the shortage of funds in the development. Therefore, attracting investment has become an increasingly important source of capital in China. The market brings new thinking and management mode, and promotes China's reform and institutional change.
In order to meet the needs of developing economy, local governments at all levels in our country take investment and investment as the primary task. The local government intervened with a strong gesture to attract investment, which acted as the dual role of investment environment builders and merchants, and took all the work of attracting investment activities, including industrial policy formulation, preferential policies, investment items. Examination and approval, economic and trade fair and so on. The government is decided by the specific historical conditions. It is also obvious to our country's opening to the outside world and the initial stage of economic development. With the gradual improvement of the economic system and the gradual improvement of the social development level, especially after the entry into the WTO, the investment attracting model led by the local government has not been able to meet the needs of the times. The exposed problems have attracted more and more people's attention. The government is offside in attracting investment, and the dislocation is serious. The root of this leading investment investment model is the root of the government. The source is the current system of assessment of the cadres. The traditional concept of development and the view of political achievements have made the local government have a great deal of quick profit and instant benefit in attracting investment. In order to increase the performance of the local GDP, the vicious competition among the local governments will attract foreign capital through various tax and other preferential policies, which has damaged the interests of the state. There are many problems in the current investment behavior of the government, and the local government can still attract foreign investment, especially the cost sensitive foreign capital, with the preferential tax policy and low investment cost.
The enterprise income tax law of People's Republic of China, which was implemented in January 1, 2008, unified the income tax of internal and external enterprises into the new tax law of 25%. and carried out the principle of fair tax burden. It solved the problem of tax burden difference between domestic and foreign enterprises because of different tax treatment. The merger of two taxes marked the probation of internal and external enterprises for more than 10 years. The pattern of "one tax and two laws" in the same tax law has also become a history. This also means that the tax privileges that foreign businessmen have enjoyed will never return. Chinese and foreign enterprises will compete on the same running line. The focus of the problem is also an attempt to solve this thesis.
The merger of two taxes, the appreciation of the RMB and the newly promulgated "labor law of People's Republic of China" increase the investment cost of foreign investors in China, and the pressure of competition will increase greatly. Because of the foreign investment introduced in China, a large part of the foreign capital is a small, labor-intensive, Hongkong. They are mainly engaged in the processing trade of "two in the outside" of raw materials and markets. This kind of export oriented investment is highly sensitive to all kinds of production and operation costs, including tax, and has high liquidity. This kind of investment is very possible when the tax rate increases and the abolition of tax incentives increases the operating cost. It can be seen that the merger of the two taxes brings great challenges to the investment and investment of our country. The merger of the two taxes will help us to upgrade our industry and gradually eliminate the high pollution. The industry of high energy consumption and high energy consumption will introduce some high quality foreign capital to ensure the sustainable development of our economy; it is beneficial to the establishment and development of a fair competition market economy environment, the promotion of fair competition of enterprises, the promotion of the competitiveness of China's economy as a whole and the inhibition of the false foreign capital. How should local governments adjust the behavior of attracting investment and attracting investment? To deal with the opportunities and challenges brought by investment promotion is the focus of this paper.
This paper is divided into six parts, which is based on the theory of attracting investment and attracting investment at home and abroad and the theory of new public management as the theoretical basis. The two taxes are combined into a time dividing point. First, the situation of attracting investment in China before the merger of the two taxes and the existing model of local government investment and investment are analyzed, and the role of attracting investment is discussed. The characteristics of the investment and investment in China before the two taxes are merged and the emphasis on the motivation of the government to attract investment, the development of the existing investment model and its disadvantages, and then introduce the topic of the two tax merger, introduce the background of the two tax merger, and analyze the opportunities and challenges that the two taxes bring to the investment and investment. According to the relevant knowledge of the new public management theory and the theory of investment and investment introduction, the opportunities and challenges are analyzed, and the inevitability and the concrete measures of the adjustment of investment promotion behavior after the merger of the two taxes are discussed. This is also the innovation and emphasis of this article.
From the perspective of new public management, the government is a provider of public service. It itself cannot intervene in economic activities, but should create a fair, good environment, serve the economy, maintain economic order and solve the problems of the people's livelihood. The government should play the role of "the helm" rather than the role of the "rower", and the government is too much involved in the market. The field only leads to the government failure. The thought determines the behavior. Therefore, after the merger of the two taxes, the government should change the thought, change the government function and reduce the government intervention. The government oriented investment investment model is the product of the "government omnipotence" thought under the traditional planned economic system. The government's power is unlimited, and the government's behavior is unrestrained. Therefore, only under the background of the transformation of government functions and the reform of the political system can the model be fundamentally changed. The government should seize the opportunities and challenges brought by the merger of the two taxes, adjust the behavior of attracting investment, gradually fade out the investment, and further cultivate the merchants. The government should reform the government performance evaluation system and establish a new cadre assessment mechanism to form a limited government investment model. The government should strive to create a good environment (including soft environment and hard environment) for investment promotion. There are various channels and ways for the government to improve the investment environment. However, the government should analyze the overall characteristics of the current regional economic development. In the market economy environment with the main characteristics of free competition, the development direction and potential of the regional economy, including the urban economy, lies in the development of the comparative advantage, the formation of the characteristic industry, the enhancement of the competitive ability, the formation of a comparative advantage, and the increase of the two tax merger. With the addition of foreign investment costs in China, the government should reduce the cost of the government in attracting investment by a series of measures to increase the attraction of attracting investment. Reducing the cost of attracting investment by the government, including improving the legal system of attracting investment, standardizing the market competition environment, simplifying the examination and approval procedure, improving the efficiency of business, and preventing the formation of investment corruption, Effective government investment model. In the specific investment investment behavior, the government should make use of the opportunity for the merger of two taxes to carry out industrial upgrading and adjustment, optimize the investment benefit and investment structure, formulate and improve the supporting measures for the merger of the two taxes to ensure that the two tax merger can play the best effect. Differentiation to form a competitive advantage, avoid the vicious competition among local governments and increase the tax cost of foreign capital due to the merger of two taxes, and strengthen the supervision and prevention of foreign capital tax avoidance, and safeguard our country's interests.
Attracting investment has played an important role in the development of China's economy. However, due to the behavior deviation of local government in attracting investment, there are many problems in China's current investment and investment work. The merger of the two taxes brings opportunities and challenges to the investment and investment work. If local government can hold these opportunities through adjustment In order to meet the challenges brought by the two tax merger, the investment and investment will be more healthy, more dynamic and competitive, and will also play a greater role in the development of our economy.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F812.42;F127

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1 白城行政學(xué)院經(jīng)濟(jì)教研室課題組;;地方政府在招商引資中的地位與作用問(wèn)題研究[A];政府改革與行政能力建設(shè)研討會(huì)論文集[C];2005年

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2 董雷;地方政府招商應(yīng)“筑巢引鳳”[N];中國(guó)縣域經(jīng)濟(jì)報(bào);2007年

3 貴州大學(xué)在讀研究生 臧e，

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