我国外资企业出口税收优惠政策有效性的实证分析

Empirical Study of Impacts of Tax Incentives for Foreign Fund Export Enterprises in China

本文对我国1991年和2002年出台的外资企业出口税收优惠政策的有效性进行了实证检验,结果表明:这两个时期出台的外资企业出口税收优惠政策对我国外资企业出口额、外资企业进口额、内资企业出口额以及全国总出口额的增长作用是显著的,而且从整体上讲,我国吸引的出口型外资企业是一种两头在外的加工型企业。因此,在人民币升值、新企业所得税法实施、美国次贷危机、世界金融危机出口税收优惠政策面临不断调整等形势下,要及早对我国外资企业出口税收优惠政策的作用进行深入研究,以制定出防止我国出口加工型外资企业大规模撤离而对我国经济产生不利影响的应对措施。

The paper conducts an empirical study of the impacts of tax incentives published in 1991 and 2002 for foreign-funded export enterprises. It shows that the impacts of the incentives on exports and imports of foreign-funded enterprises as well as exports of domestic-funded enterprises and overall exports are outstanding, and that export foreign-funded enterprises that we have attracted are processing enterprises with raw materials from abroad and products consumed abroad. Thus, we must conduct an in-depth research on the impacts of export tax incentives and take countermeasurcs against any possible bad impacts of processing foreign-funded enterprises withdrawing from China due to tax incentives adjustment under new environment such as RMB depreciationete.