發(fā)布時間：2018-05-03 10:48

  本文選題：對外直接投資 + 稅收激勵��； 參考：《江南大學》2013年碩士論文

【摘要】：一國積極參與國際分工除了吸引外商直接投資(FDI)外，，還有一個重要方面就是對外直接投資(ODI)，它可以促使資本在全球自由流動以達到最優(yōu)配置，實現(xiàn)企業(yè)利益最大化目標，也可以通過利用國際資源達到帶動國內(nèi)產(chǎn)業(yè)升級、增強國際競爭力等其他宏觀戰(zhàn)略目標。我國為擴大開放、深化改革，提出了“走出去”戰(zhàn)略，將ODI擺到了一個日益重要的位置。從國內(nèi)外研究結果可以看出，與企業(yè)利潤息息相關的稅收是影響跨國投資決策的一個重要因素，從實踐看，ODI的持續(xù)增長與母國、東道國的一系列稅收政策相關。因此，如何設計能減輕投資者負擔、充分利用東道國稅收優(yōu)惠的措施，鼓勵我國投資者走向世界、促進ODI的稅收激勵政策，是學者以及政策制定者討論的焦點，更是亟待解決的問題。 首先本文在闡述了對外直接投資及稅收理論的基礎上，就稅收激勵政策對ODI的作用機理進行了分析，并對不同的消除重復征稅的政策進行比較，認為稅收激勵對ODI有顯著激勵作用但各措施的激勵效果有所區(qū)別；其次，建立面板模型，一方面分析稅收饒讓對我國ODI的作用，結果顯示確實對促進我國ODI有明顯效果，但另一方面對中美的比較分析卻顯示稅收饒讓并未使中國較美國更有優(yōu)勢；最后，為更好的解釋實證結果并發(fā)現(xiàn)我國現(xiàn)行稅收激勵政策的不足，對現(xiàn)行政策進行了國際比較，對我國未實施的政策進行了借鑒，為政策優(yōu)化指明方向。 本文認為，完善稅收激勵政策體系，要從法律體系、政策導向、激勵措施以及配套服務全面進行優(yōu)化，我國在堅持抵免法及稅收饒讓的基礎上，還應增加延期納稅、投資準備金制度、變分國分項為綜合限額抵免等，才能將稅收激勵政策對ODI的作用發(fā)揮至最大。
[Abstract]:In addition to attracting foreign direct investment (FDI), an important aspect of a country's active participation in the international division of labor is its foreign direct investment (ODI), which can promote the free flow of capital around the world in order to achieve optimal allocation and realize the goal of maximizing the interests of enterprises. We can also use international resources to promote domestic industrial upgrading, enhance international competitiveness and other macro strategic objectives. In order to open wider to the outside world and deepen reform, China has put forward the strategy of "going out", putting ODI in an increasingly important position. It can be seen from the research results at home and abroad that taxation, which is closely related to the profits of enterprises, is an important factor affecting the decision making of transnational investment. In practice, the sustained growth of ODI is related to a series of tax policies of the home country and the host country. Therefore, how to design the measures that can lighten the burden of investors, make full use of the tax preferences of the host country, encourage our investors to go to the world, and promote the tax incentive policy of ODI is the focus of discussion among scholars and policy makers. It is an urgent problem to be solved. On the basis of expounding the theory of foreign direct investment and taxation, this paper analyzes the mechanism of tax incentive policy on ODI, and compares different policies to eliminate repeated taxation. It is believed that tax incentive has significant incentive effect on ODI but the incentive effect of each measure is different. Secondly, the panel model is established to analyze the effect of tax concession on ODI in our country, and the results show that it does have obvious effect on promoting ODI in our country. But on the other hand, the comparative analysis between China and the United States shows that the tax concession has not made China have more advantages than the United States. Finally, in order to better explain the empirical results and find out the shortcomings of the current tax incentive policies in China, this paper makes an international comparison of the current policies. This paper draws lessons from the policy that has not been implemented in our country, and points out the direction of policy optimization. This paper holds that to perfect the tax incentive policy system, we should optimize the legal system, policy guidance, incentive measures and supporting services in an all-round way. On the basis of persisting in the credit law and tax concession, we should also increase the extension of tax payment. The investment reserve system, which is divided into comprehensive quota credit and so on, can maximize the effect of tax incentive policy on ODI.
【學位授予單位】：江南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F832.6

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