本文選題：外商直接投資 + 稅收�。� 參考：《西南政法大學(xué)》2013年碩士論文

【摘要】：隨著稅收對外商直接投資影響力的逐漸加大，我國通過實(shí)行包括給予外資企業(yè)稅收優(yōu)惠在內(nèi)的諸多稅收政策以及運(yùn)用稅收收入作用于經(jīng)濟(jì)、科學(xué)、教育、醫(yī)療衛(wèi)生各個方面，全面提升我國的投資環(huán)境來吸引外商直接投資流入，獲得了可觀的成效。于此同時，，外商直接投資所創(chuàng)造的經(jīng)濟(jì)產(chǎn)出與對產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化也極大地充實(shí)了我國稅收收入。 與以往學(xué)者對兩者關(guān)系的研究集中在稅收優(yōu)惠對外商直接投資流入的激勵作用上不同，本文重點(diǎn)研究外商直接投資與稅收收入兩者間的相互作用。 在對文章的選題背景意義，現(xiàn)有研究狀況，兩者的發(fā)展及現(xiàn)狀進(jìn)行簡要介紹后，本文運(yùn)用柯布-道格拉斯（Cobb-Douglas）生產(chǎn)函數(shù)建立起稅收收入與外商直接投資的四象限聯(lián)動圖來分析兩者相互間的動態(tài)作用機(jī)理，并具體分析了兩者的相互作用途徑，然后分別構(gòu)建時間序列模型和面板模型對這一理論進(jìn)行實(shí)證檢驗(yàn)與深入分析。時間序列模型以全國1983-2011年的數(shù)據(jù)為樣本通過協(xié)整分析，誤差修正模型，以及Granger因果關(guān)系檢驗(yàn)得出外商直接投資與我國稅收收入存在協(xié)整關(guān)系，在長期內(nèi)存在穩(wěn)定的動態(tài)均衡關(guān)系，且在短期內(nèi)外商直接投資與財政稅收收入互為Granger因果等結(jié)果，面板模型以我國30個省市2001-2010年的數(shù)據(jù)為樣本建立東中西部三個面板，分析不同區(qū)域范圍內(nèi)稅收收入與外商直接投資關(guān)系的差異性，進(jìn)一步對兩者的關(guān)系進(jìn)行了研究，得出不同區(qū)域內(nèi)外商直接投資與稅收收入的循環(huán)促進(jìn)程度不同，且各區(qū)域內(nèi)稅收收入對外商直接投資的促進(jìn)作用均大于外商直接投資對稅收收入的促進(jìn)作用，東部地區(qū)外商直接投資對稅收收入的作用強(qiáng)度最大，西部地區(qū)稅收收入對外商直接投資的作用強(qiáng)度最大，中部地區(qū)的這種循環(huán)作用最弱等結(jié)果，最后結(jié)合現(xiàn)實(shí)進(jìn)行原因的分析并提出相關(guān)的對策建議。
[Abstract]:With the increasing influence of taxation on foreign direct investment, China has applied many tax policies, including giving tax preference to foreign-funded enterprises, and using tax revenue to play an important role in economy, science, education, medical and health care. The overall improvement of the investment environment to attract foreign direct investment (FDI) has achieved considerable results. At the same time, the economic output created by foreign direct investment and the optimization of industrial structure have greatly enriched China's tax revenue. This paper focuses on the interaction between foreign direct investment and tax revenue, which is different from the previous researches on the relationship between tax preference and foreign direct investment (FDI). After a brief introduction of the background significance, the current research situation, the development and the present situation of the selected topic, In this paper, the four-quadrant linkage diagram of tax revenue and foreign direct investment (FDI) is established by using Cobb-Douglas production function to analyze the dynamic mechanism of the interaction between the two, and the ways of their interaction are analyzed in detail. Then we construct time series model and panel model to test and analyze the theory. The time series model is based on the data from 1983 to 2011. Through cointegration analysis, error correction model and Granger causality test, it is concluded that there is a cointegration relationship between foreign direct investment (FDI) and China's tax revenue. In the long run, there is a stable dynamic equilibrium relationship, and in the short term, the Granger causality between foreign direct investment and tax revenue is mutual. The panel model takes the data of 30 provinces and cities in China from 2001-2010 as a sample to establish three panels in the east, west and west. This paper analyzes the differences of the relationship between tax revenue and foreign direct investment in different regions, further studies the relationship between them, and concludes that the circular promotion degree of foreign direct investment and tax revenue in different regions is different. And the promotion effect of tax revenue to foreign direct investment is greater than that of foreign direct investment to tax revenue in each region, and the intensity of foreign direct investment to tax revenue in eastern region is the greatest. The effect of tax revenue on foreign direct investment in the western region is the largest and the circulation in the central region is the weakest. Finally, the causes are analyzed in combination with the reality and the relevant countermeasures and suggestions are put forward.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F832.6

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