本文選題：減稅 + 國家投資吸引力　； 參考：《四川師范大學(xué)學(xué)報(bào)(社會科學(xué)版)》2017年06期

【摘要】：在全球經(jīng)濟(jì)競爭日益激烈的背景下,各國政府紛紛出臺減稅政策以提高投資吸引力,促進(jìn)投資與經(jīng)濟(jì)增長。通過選用外商直接投資和總投資作為衡量一國投資吸引力的指標(biāo),并基于1980-2016年157個(gè)國家的稅收和經(jīng)濟(jì)數(shù)據(jù)構(gòu)建面板數(shù)據(jù)模型,從更為宏觀的全球稅收政策變化視野分析減稅對一國投資吸引力的影響,結(jié)果發(fā)現(xiàn),減稅對一國投資吸引力的影響因投資形式和稅種的不同而不同,一方面,減稅會顯著影響一國的外商直接投資水平,但對國內(nèi)總投資并不會形成顯著影響;另一方面,從稅種比較結(jié)果來看,貨勞稅稅率對外商直接投資的負(fù)向影響顯著,企業(yè)所得稅稅率對外商直接投資具有負(fù)向影響,只是統(tǒng)計(jì)結(jié)果未通過顯著性檢驗(yàn)。這表明,減稅政策有助于保持一國對外商直接投資的吸引力,但若要提高國家的總投資水平,則需要考慮包括稅收在內(nèi)的更多因素,如GDP增長率與投資環(huán)境等。
[Abstract]:In the context of the increasingly fierce global economic competition, governments have introduced tax cuts to increase investment attractiveness and promote investment and economic growth. By selecting FDI and total investment as indicators to measure the attractiveness of a country's investment, a panel data model is constructed based on tax and economic data of 157 countries from 1980 to 2016. The impact of tax reduction on a country's investment attractiveness is analyzed from the perspective of the changes in global tax policy. The results show that the impact of tax reduction on a country's investment attractiveness varies with different investment forms and taxes. On the one hand, Tax reduction will significantly affect the level of foreign direct investment in a country, but it will not have a significant impact on the total domestic investment. On the other hand, from the comparison of tax types, the negative impact of the tax rate on foreign direct investment is significant. The rate of enterprise income tax has a negative effect on FDI, but the statistical results have not passed the significance test. This suggests that tax cuts help maintain a country's attractiveness for foreign direct investment, but more factors, including tax revenue, such as GDP growth and investment climate, need to be taken into account in order to improve the country's overall investment level.
【作者單位】： 西南財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;
【分類號】：F113;F811.4

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