本文選題：外資企業(yè) + 技術(shù)轉(zhuǎn)移與擴散��； 參考：《求索》2010年11期

【摘要】：直到2007年我國長期以來將稅收優(yōu)惠政策作為引進FDI的重要措施,稅收優(yōu)惠對我國引進FDI政策發(fā)揮了重要作用,而稅收優(yōu)惠是否對FDI向我國轉(zhuǎn)移與擴散技術(shù)也產(chǎn)生了重要作用?利用我國1996-2007年數(shù)據(jù),采用面板協(xié)整方法考察稅收優(yōu)惠對外資企業(yè)生產(chǎn)本地化程度反映的技術(shù)轉(zhuǎn)移與擴散效應(yīng)的影響。研究表明,稅收優(yōu)惠政策只能促使FDI轉(zhuǎn)移與擴散成熟技術(shù),不能促使FDI轉(zhuǎn)移與擴散先進技術(shù)。
[Abstract]:Until 2007, China has taken the preferential tax policy as an important measure to introduce FDI. Tax preference has played an important role in the introduction of FDI policy, and whether the tax preference has played an important role in the transfer and diffusion of FDI technology to China. Based on the data from 1996 to 2007 in China, the panel cointegration method is used to investigate the effect of tax preference on the technology transfer and diffusion effect reflected by the degree of localization of production in foreign-funded enterprises. The research shows that the preferential tax policy can only promote the transfer and diffusion of mature technology in FDI, but not the transfer and diffusion of advanced technology in FDI.
【作者單位】： 華中科技大學(xué)經(jīng)濟學(xué)院;長沙理工大學(xué)經(jīng)管學(xué)院;南京大學(xué)經(jīng)濟學(xué)院;
【基金】：湖南省企業(yè)管理與投資研究基地項目
【分類號】：F812.42;F832.6;F224
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本文編號：1976551