我国外商直接投资税收敏感性分析

Research on the Taxation Policy of Foreign Investment

采用现状分析、理论论证和实证分析等经济分析方法,对税收政策对外商投资的影响作用进行分析,可得出以下结论:税收优惠对吸引外商直接投资有促进作用,但其影响作用并不显著。我国应正确对待税收优惠的作用地位,并全面考虑影响优惠政策的因素,采用更为有效的税收优惠工具,有的放矢地运用税收优惠政策。

The paper analyzes the tax sensitivity of foreign investment and positive effect of the tax beneficial pelicies on the economic development by use of economy, games theory ,and statistic analysis and so forth. This paper draws a conclusion that tax beneficial policies do effect the inflow of foreign investment, but the effect is not obvious. The taxation privilege should have orientation according to the goal and development that our country uses FDI at present and henceforth.