本文選題：外商直接投資　切入點(diǎn)：企業(yè)所得稅　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：經(jīng)濟(jì)全球化發(fā)展，促使國際直接投資達(dá)到空前規(guī)模，成為國家經(jīng)濟(jì)發(fā)展的重要手段。我國也不例外，改革開放以來，我國大量吸引外資，為其提供了“超國民待遇”，外商直接投資已經(jīng)成為促進(jìn)我國經(jīng)濟(jì)發(fā)展的重要因素之一。然而，隨著我國經(jīng)濟(jì)實(shí)力的增強(qiáng)，生產(chǎn)方式的轉(zhuǎn)變，對(duì)外商直接投資單純追求數(shù)量上的猛增而忽略了質(zhì)量上引導(dǎo)的弊端日益凸顯。為了更好的利用外資，使其繼續(xù)為我國經(jīng)濟(jì)發(fā)展貢獻(xiàn)一份力量，并且給國內(nèi)市場(chǎng)提供一個(gè)公平的投資和發(fā)展平臺(tái)，在2008年1月1日，我國新《企業(yè)所得稅法》適時(shí)出臺(tái)。到目前為止，新法實(shí)施已經(jīng)4年多時(shí)間了，新企業(yè)所得稅在引進(jìn)外資質(zhì)量和優(yōu)化其投資結(jié)構(gòu)上取得了一定成效。 本文運(yùn)用實(shí)證分析和規(guī)范分析法，利用實(shí)施新《企業(yè)所得稅法》前后的歷史數(shù)據(jù)，著重分析了新企業(yè)所得稅改革對(duì)外商直接投資的規(guī)模、質(zhì)量、結(jié)構(gòu)的影響，并得出在外商直接投資規(guī)模不受影響的前提下，質(zhì)量、結(jié)構(gòu)得到優(yōu)化。 本文分為四大部分：第一部分主要是背景介紹及研究現(xiàn)狀概述；第二部分為理論概述，分別概述了外商直接投資的原因及吸引外商直接投資原因的理論，并且闡述了稅收政策對(duì)外商直接投資產(chǎn)生的影響以及稅收優(yōu)惠對(duì)外商直接投資的引導(dǎo)和促進(jìn)作用；第三部分為本文的重點(diǎn)，論述了企業(yè)所得稅改革后對(duì)外商直接投資的實(shí)際影響。主要從三個(gè)方面進(jìn)行論述：一是對(duì)外商直接投資規(guī)模影響分析，利用企業(yè)所得稅改革前后15年的數(shù)據(jù)建立回歸模型，進(jìn)行回歸和檢驗(yàn)，分析出企業(yè)所得稅改革后對(duì)外商直接投資規(guī)模影響不大。二是對(duì)外商直接投資質(zhì)量影響分析，主要從不同類型企業(yè)和不同國家受到的影響進(jìn)行分析得出：一般生產(chǎn)型企業(yè)數(shù)量減少，鼓勵(lì)性企業(yè)數(shù)量增加；成本型國家數(shù)量減少，市場(chǎng)型國家數(shù)量增加。三是對(duì)外商直接投資結(jié)構(gòu)上的分析，，主要是從產(chǎn)業(yè)結(jié)構(gòu)和區(qū)域結(jié)構(gòu)上進(jìn)行分析得出：起到優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)和區(qū)域結(jié)構(gòu)的作用。第四部分根據(jù)前文的分析和總結(jié)，分別從完善優(yōu)惠政策、加強(qiáng)反避、優(yōu)化投資環(huán)境、建立監(jiān)控及研究體系等方面提出幾點(diǎn)建議，為完善企業(yè)所得稅并更好地吸引、利用外商直接投資提供參考。
[Abstract]:The development of economic globalization has prompted international direct investment to reach an unprecedented scale and become an important means of national economic development. China is no exception. Since the reform and opening up, China has attracted a large number of foreign capital. Foreign direct investment has become one of the important factors to promote the economic development of our country. However, with the increase of our economic strength, the mode of production has changed. In order to make better use of foreign capital, it will continue to contribute to the economic development of our country. And to provide a fair investment and development platform for the domestic market. In January 1st 2008, China's new Enterprise income tax Law was duly promulgated. Up to now, the new law has been in effect for more than four years. The new enterprise income tax has achieved certain results in introducing foreign capital quality and optimizing its investment structure. By using the empirical analysis and normative analysis, using the historical data before and after the implementation of the new Enterprise income tax Law, this paper focuses on the impact of the new enterprise income tax reform on the scale, quality and structure of foreign direct investment. It is concluded that the quality and structure are optimized on the premise that the scale of foreign direct investment is not affected. This paper is divided into four parts: the first part is the background introduction and the research status overview; the second part is the theoretical overview, respectively, which summarizes the reasons of FDI and the theory of attracting FDI. And elaborated the tax policy to the foreign direct investment influence as well as the tax preference to the foreign direct investment guidance and the promotion function; the third part is the focal point of this article, This paper discusses the actual influence of enterprise income tax reform on foreign direct investment. It mainly discusses three aspects: first, it analyzes the influence of foreign direct investment scale, and establishes a regression model by using the data of 15 years before and after the enterprise income tax reform. Through regression analysis and test, it is found that the reform of enterprise income tax has little effect on the scale of foreign direct investment. Second, it analyzes the impact on the quality of foreign direct investment. Mainly from the analysis of different types of enterprises and different countries, it is concluded that the number of general production enterprises decreases, the number of incentive enterprises increases, and the number of cost countries decreases. The number of market-oriented countries has increased. Third, the analysis of the structure of foreign direct investment, Mainly from the analysis of industrial structure and regional structure, it is concluded that: play an important role in optimizing industrial structure and regional structure. Part 4th, according to the above analysis and summary, respectively, from perfecting preferential policies, strengthening backstepping, optimizing investment environment, Some suggestions on how to establish monitoring and research system are put forward to provide reference for improving enterprise income tax and attracting foreign direct investment.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.42;F832.6

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本文編號(hào)：1575919