【摘要】：經(jīng)濟(jì)全球化時(shí)代,企業(yè)對(duì)外直接投資已成為國(guó)際化趨勢(shì)。韓國(guó)在對(duì)外直接投資上比中國(guó)先走一步,認(rèn)真研究韓國(guó)對(duì)外直接投資政策,將有助于中國(guó)政府進(jìn)一步完善對(duì)外直接投資政策。比較中韓對(duì)外直接投資政策,將從新興工業(yè)化國(guó)家和發(fā)展中國(guó)家的角度上,進(jìn)一步豐富對(duì)外投資理論,有助于促進(jìn)兩國(guó)對(duì)外直接投資政策,具有一定的實(shí)踐意義。 本論文比較了中韓兩國(guó)對(duì)外投資,包括對(duì)外投資規(guī)模、對(duì)外投資的區(qū)位分布、對(duì)外投資的產(chǎn)業(yè)結(jié)構(gòu)、對(duì)外投資企業(yè)結(jié)構(gòu)等。本論文的核心是中韓對(duì)外直接投資政策比較。包括對(duì)外投資政策的演變過(guò)程比較、對(duì)外投資核準(zhǔn)制度比較、對(duì)外投資的稅收制度比較、對(duì)外投資的金融政策比較、對(duì)外投資的保險(xiǎn)制度比較、對(duì)外投資的事后管理政策比較等。 中韓兩國(guó)因經(jīng)濟(jì)發(fā)展階段的不同,對(duì)外投資政策的演變時(shí)期存在著差異,但都經(jīng)歷了控制對(duì)外直接投資階段、鼓勵(lì)對(duì)外直接投資階段和積極促進(jìn)對(duì)外直接投資階段。中韓兩國(guó)政府對(duì)境外直接投資企業(yè)都采取了提供相關(guān)信息咨詢服務(wù)、定期舉辦國(guó)際投資貿(mào)易洽談會(huì)、政府提供海外投資人員培訓(xùn)支援、簽訂政府間投資保障協(xié)定等多種服務(wù)。相對(duì)于韓國(guó),中國(guó)對(duì)外投資的服務(wù)的機(jī)構(gòu)和咨詢服務(wù)項(xiàng)目等各方面剛剛起步,在此方面應(yīng)當(dāng)積極學(xué)習(xí)韓國(guó)的經(jīng)驗(yàn)。 中韓兩國(guó)對(duì)境外投資企業(yè)的稅收政策比較看,兩國(guó)都對(duì)簽訂“防[止雙重課稅”協(xié)定的對(duì)象國(guó)家,采取稅收抵免政策而不采用稅收饒讓政策,而且兩國(guó)稅收抵免的扣除方法基本相同。中韓兩國(guó)政府都采取了積極的金融保險(xiǎn)政策,包括對(duì)海外直接投資企業(yè)提供優(yōu)惠貸款,包括對(duì)出資的境外法人提供優(yōu)惠貸款,提供必要的保險(xiǎn)等。中韓對(duì)外直接投資事后管理政策比較看,韓國(guó)政府對(duì)企業(yè)海外投資進(jìn)行比較嚴(yán)格的事后管理。近年來(lái),中國(guó)對(duì)境外投資的事后管理逐漸制度化。但是,相對(duì)韓國(guó)目前中國(guó)對(duì)境外投資的事后管理還需要進(jìn)一步完善。
[Abstract]:In the era of economic globalization, foreign direct investment of enterprises has become an international trend. South Korea's foreign direct investment (FDI) is a step ahead of China's, and a careful study of Korea's foreign direct investment policy will help the Chinese government to further improve its foreign direct investment policy. Comparing the foreign direct investment policies between China and South Korea will enrich the theory of foreign investment from the perspective of newly industrialized countries and developing countries, and will help to promote the two countries' foreign direct investment policies, which has certain practical significance. This paper compares the foreign investment between China and South Korea, including the scale of foreign investment, the location distribution of foreign investment, the industrial structure of foreign investment, the structure of foreign investment enterprises and so on. The core of this thesis is the comparison of foreign direct investment policies between China and South Korea. Including the comparison of the evolution process of foreign investment policy, the comparison of foreign investment approval system, the comparison of tax system of foreign investment, the comparison of financial policy of foreign investment, and the comparison of insurance system of foreign investment, Comparison of ex post-management policies of foreign investment. Due to the different stages of economic development, there are differences in the evolution period of foreign investment policy between China and South Korea, but both countries have experienced the stage of controlling foreign direct investment, encouraging foreign direct investment and actively promoting foreign direct investment. The governments of China and South Korea have provided related information consulting services to foreign direct investment enterprises, held regular international investment and trade talks, provided training support for overseas investment personnel, signed intergovernmental investment guarantee agreements, and so on. Compared with Korea, China's overseas investment service institutions and consulting services have just started, so we should actively learn from Korea's experience in this respect. Comparing the tax policies of China and South Korea on Enterprises with Foreign Investment, both countries have adopted a tax credit policy rather than a tax concession policy for the target countries that have signed the "prevent and stop double Taxation" agreement. And the two countries tax credit deduction method is basically the same. Both governments of China and South Korea have adopted active financial and insurance policies, including providing preferential loans to overseas direct investment enterprises, including preferential loans for overseas legal persons, and providing necessary insurance, etc. Compared with the ex post management policy of foreign direct investment between China and Korea, the Korean government carries on the strict post-post management to the enterprise overseas investment. In recent years, China's ex post-management of overseas investment is gradually institutionalized. However, compared with South Korea, China's ex post-management of overseas investment still needs to be further improved.
【學(xué)位授予單位】：延邊大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.6

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本文編號(hào)：2272476