西部地区运用财税政策吸引FDI效果的实证研究

Demonstration Studies the Effect on Applying Fiscal and Taxation Policies to Attract FDI in Western Region

20世纪90年代中后期中央陆续给予了西部一系列优惠政策,但从西部地区吸引FDI的总量和质量现状来看,都远远低于全国平均水平。文章对西部地区财税政策吸引FDI的效果进行了分析,得出外商投资者对于具体的财税政策的敏感程度,并提出了吸引FDI的相应对策。

Stage central authority has given western part a series of preferential measures in succession among 90＇s later, but judging from the current situation attracting FDI in quantity and mass in western region, it has been lower than a country＇s average over. FDI effect of the main body of a book is attracted to western region finance and tax policy, and has been carried out, has reached the foreign merchant investor to sensitive concrete finance and tax policys of degree, and has brought forward the countermeasure in attracting the FDI small advantages.