外资企业进口关税优惠政策的取消对外资流入的影响分析

The Impacts on Foreign Capital Inflow after Cancellation of Tariff Incentives

对进口关税优惠政策的取消是否显著地减少了外资流入进行了检验。结果表明,外资企业进口关税优惠政策取消当年,流入中国的外商直接投资额不但没有减少,反而显著增加。增加的外资额更多地流入了那些未曾享受税收优惠政策的地区,这有利于外资在中国各地区的均衡分布。由于进口关税优惠政策是唯一经历了实施和取消过程的外商投资企业税收优惠政策,因此对它的研究有助于我们预测即将实行的内外资企业所得税合并对流入中国的外资额的影响。

This article has tested on whether the cancellation of tariff incentives to foreign enterprises has significant influence on the inflow of foreign direct investment （FDI） in China. The conclusion shows that, FDI has significantly increased instead of decrease at the first year of cancellation. Majority of increased FDI flows to the areas which haven＇t tax incentives before, which optimizes the distribution of FDI in China. Preferential tariff treatment as a typical case of tax incentives is analyzed in this paper to forecast the impacts on foreign capital inflow in the process of ＂uniting the domestic and foreign enterprises＇ income taxes into one＂.