外资企业税收负担与FDI规模——基于省级面板数据的分析

Tax Burden of the Foreign Enterprise and FDI Scale——Based on the Provincial Panel Data

本文将外资企业的增值税和企业所得税税负作为主要的解释变量,利用省级面板数据来实证检验其对地区FDI规模的影响,并通过测算相关系数来分析FDI对增值税和企业所得税税负的敏感程度,分析表明:不论是增值税税负还是企业所得税税负,都对地区的FDI规模有较强的负面影响,相比于增值税税负,FDI对企业所得税税负的敏感程度更高。

This paper pick VAT and corporate income tax of foreign enterprise as the main explanatory variable, use provincial panel data to test its empirical impact to the region＇s FDI scale, and analyze the sensitivity of FDI on VAT and corporate income tax burden by measure the correlation coefficient. The analysis shows： whether it is corporate income tax or VAT, it has a relatively strong negative influence to the region＇s FDI scale. Compare with VAT, FDI has higher sensitivity degree on the corporate income tax.