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税收优惠政策对吸引外国直接投资的作用初探 被引量：1

A Tentative Analysis on Effects of Preferential Tax Policies for Attracting Foreign Direct Investments
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摘要 一直以来,税收理论界对于税收优惠政策的实际经济效应和其吸引外国直接投资(FDI)的有效性始终都存有争议。本文分析了税收优惠政策的有效性以及各种税收优惠手段的实施效果,为我国适当运用税收优惠政策吸引FDI提出了相关建议。 The effectiveness of preferential tax policies on attracting foreign direct investments is still in dispute in the theoretical worht. This paper analyzes the effectiveness of preferential tax policies on attracting FDI by illustrating the effects of various preferential policies and puts forward some suggestions on perteeting preferential tax policies so as to attract more FDI into China.
作者 任军 黄焱
机构地区 北京市地方税务局
出处 《涉外税务》 CSSCI 北大核心 2008年第6期28-31,共4页 International Taxation In China
关键词 税收优惠 外国直接投资(FDI) 有效性 Preferential tax policy Foreign Direct Investment （FDI） Effectiveness
分类号 F832.6 [经济管理—金融学] F812.42 [经济管理—财政学]
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参考文献6

  • 1夏杰长,李朱.税收政策对外商直接投资(FDI)影响的国外研究综述[J].国外社会科学,2004(6):43-47. 被引量：15
  • 2Edward L. Glasser, 2001, The Economics of Institute of Economic Research Discussion Paper November.
  • 3Yoram Magalioth ,2003, Tax Competition , Foreign Direct Investments and Growth: Using the Tax System to Promote Development Countries Chicago Law School's Work-in-Progres: Workshop, October 1.
  • 4Elisabeth Gugl and George Zodrow. 2004, International Tax Competition and Tax Incentives in Developing Countries,International Studies Program Pulic Finance Conference.The Challenges of Tax Reform in a Global Economy.Stone Mountain,Georgia,May 24-25.
  • 5James Hines, 1999, Lessons from Behavioral gesponses to International Taxation , National Tax Journal June 1.
  • 6Reint Gropp and Kristina Kostial, 2000, The Disappearing Tax Base: Is Foreign Direct Investment Eroding Corporate Income Taxes?, IMF Working Paper, October.

二级参考文献17

  • 1.联合国贸发会议:《1998年世界投资报告——趋势和决定因素》[M].中国财政经济出版社,2000..
  • 2Easson, Alex, 1999, Taxation of Foreign Direct Investment: An Introduction, Kluwer Law International Ltd.
  • 3Root, F and Ahmed, A, 1978, The Influence of Policy Instruments on Manufacturing Direct Foreign Investment in Developing Countries, in Journal of International Business Studies,9 (3).
  • 4Agodo, O, 1978, The Determinants of US Private Manufacturing Investment in Africa, in Journal of International Business Studies, 9.
  • 5Shah, A, 1995, Fiscal Incentives for Investment and Innovation, Oxford:Oxford Press for the World Bank.
  • 6Devereux, M and Griffith, R, 1998, Taxes and the Location of Production : Evidence from a Panel of US Multinationals, in Journal of Public Economics, 68.
  • 7Wells, L, 1986, Investment Incentives: An Unnecessary Debate, CTC Roporter, autumn.
  • 8Rolfe, R J et al, 1993, Determinants of FDI Incentive Preferences of MNEs, in Journal of International Business Studies ,24(2).
  • 9Coyne, E J , 1994, An Articulated Analysis Model for FDI Attraction into Developing Countries, Florida, Nova Southeastern University.
  • 10Oman, C, 2000, Policy Competition for Foreign Direct Investment:A Study of Competition among Governments to Attract FDI, OECD Development Centre Studies,January.

共引文献14

同被引文献4

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二级引证文献1

涉外税务
2008年 第6期

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