本文選題：對外直接投資　切入點：企業(yè)所得稅　出處：《湖南大學(xué)》2014年碩士論文

【摘要】：在經(jīng)濟全球化這一時代背景下，跨國企業(yè)成了一個國家經(jīng)濟高速發(fā)展的重要引擎，資本在全球范圍內(nèi)自由流動，通過市場進行合理的配置。在當(dāng)代，西方發(fā)達國家的的快速發(fā)展無一不靠的是對外直接投資的有力支撐。自從新世紀伊始，將企業(yè)走出去μ提升到國家戰(zhàn)略的高度，我國的對外直接投資有了長足的發(fā)展。境外直接投資規(guī)模不斷增大，國內(nèi)涌現(xiàn)出一批如，聯(lián)想、海爾、華為這樣具有國際影響力的跨國企業(yè)。但是，與發(fā)達國家相比我們的境外投資情況還有很大的差距。特別是在稅收激勵政策方面，我國的現(xiàn)行政策存在諸多不足，這已經(jīng)嚴重阻礙了走出去μ戰(zhàn)略的進一步實施。本文立足于此，從企業(yè)所得稅的角度分析稅收激勵政策對企業(yè)對外直接投資的影響，并指出我國現(xiàn)行政策的不足，進一步為完善我國關(guān)于對外直接投資稅收激勵政策提供合理化建議。 本文總共分為六部分來詳細論述：第一部分主要是對本文要研究問題的選題背景及意義、國內(nèi)外研究基本情況以及本文的基本思路作了簡要的說明。第二部分是對鼓勵企業(yè)境外直接投資的一般性分析，本章從三個部分展開論述。首先是介紹我國對外直接的現(xiàn)狀，主要是利用圖表綜合分析了國內(nèi)對外直接投資近幾年的變化情況，為下文的分析奠定了基礎(chǔ)。其次是詳細闡述了對外直接投資的理論基礎(chǔ)。最后，揭示了稅收激勵因素在企業(yè)走出去戰(zhàn)略中的重要作用。第三部分著重分析了我國現(xiàn)行的針對境外直接投資的企業(yè)所得稅情況。首先，介紹了我國現(xiàn)行的對外直接投資所得稅政策體系。第二節(jié)，結(jié)合現(xiàn)實情況指出了我國現(xiàn)行的稅收激勵政策的諸多不足之處。第三節(jié)文章簡要介紹了幾個發(fā)達資本主義國家的關(guān)于境外投資的稅收激勵政策，為進一步的完善所得稅激勵政策體系提供了借鑒之意。第四部分主要是案例分析，論文選取我國某個代表性的大型跨國公司的境外投資數(shù)據(jù)，分析其稅負隨著稅收激勵政策的發(fā)展而變化的情況，以揭示所得稅對跨國企業(yè)境外直接投資決策的影響。第五部分，，本部分主要是結(jié)合我國自身的情況，提出了構(gòu)建完善的對外直接投資所得稅制度體系的政策建議。第六部分，是對全文的一個總結(jié)。
[Abstract]:In the context of economic globalization, multinational enterprises have become an important engine for the rapid economic development of a country. The rapid development of the developed countries in the West depends on the strong support of foreign direct investment. Since the beginning of the new century, enterprises have been promoted to the height of national strategy. China's foreign direct investment (OFDI) has made great progress. The scale of foreign direct investment (FDI) is increasing, and a number of multinational enterprises with international influence, such as Lenovo, Haier and Huawei, have emerged in China. However, Compared with the developed countries, there is still a big gap in our overseas investment. Especially in terms of tax incentives, China's current policy has many shortcomings. This has seriously hindered the further implementation of the "going out" 渭 strategy. Based on this, this paper analyzes the impact of the tax incentive policy on the foreign direct investment of enterprises from the angle of enterprise income tax, and points out the shortcomings of the current policies in China. To further improve China's foreign direct investment tax incentive policy to provide reasonable advice. This paper is divided into six parts to discuss in detail: the first part is mainly about the background and significance of the topics to be studied in this paper. The second part is the general analysis of encouraging enterprises' foreign direct investment. This chapter is discussed from three parts. First, it introduces the current situation of China's foreign direct investment. It mainly analyzes the changes of domestic FDI in recent years by using charts and charts, which lays a foundation for the following analysis. Secondly, it elaborates the theoretical basis of FDI in detail. Finally, It reveals the important role of tax incentives in the strategy of enterprise going out. The third part focuses on the analysis of the current corporate income tax for foreign direct investment in China. This paper introduces the current income tax system of foreign direct investment in China. Combined with the actual situation, this paper points out many shortcomings of the current tax incentive policy in China. Section III briefly introduces the tax incentive policies of several developed capitalist countries on overseas investment. The fourth part is mainly case analysis. The paper selects the overseas investment data of a representative large multinational corporation in our country. This paper analyzes the changes of tax burden with the development of tax incentive policy, in order to reveal the impact of income tax on foreign direct investment decision of multinational enterprises. The sixth part is a summary of the whole paper.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F832.6

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