企业所得税改革对广东省吸引FDI的影响

Enterprise Income Tax Reform to The Influence of Attracting FDI In Guangdong Province

企业所得税的改革结束了长期以来内外资企业所得税两套税制并存的局面,对内外资企业均有一定影响。实证研究结果表明:随着广东省影响外商投资的非税收因素逐步得到改善,税收优惠政策对FDI的吸引力逐渐减弱。"两税合一"在客观上增加了广东省外资企业的税收负担,但得益于区位优势和投资环境的积累,对FDI的流入并不会造成明显的负面影响。广东省应改善非税收因素,促进外资分布的地区结构优化;淘汰依靠税收成本优势而生存的中小型企业,发展大规模、高技术含量的战略型外商投资企业,提高FDI的质量。

The reform of the enterprise income taxation law has declared an abolishment of the two different law systems,which has lasted for a long period,for domestic and foreign capital enterprises.This action exerts certain influence to both domestic and foreign capital enterprises.The empirical study shows as other factors impacting on the FDI of Guangdong province are gradually improved,the attraction from tax preference is weakening.Hence,unifying the two sets of enterprise income taxation law increases the tax expense of the foreign capital enterprises in Guangdong,but as the geographical priority is formed and the environment of investment is accumulated,the negative effect on the FDI is not as obvious as expected.Guangdong should improve other factors,and optimize the territorial distribution of the foreign capital.Meanwhile,under the support of the new taxation law,Guangdong should decrease foreign capital enterprises of small and middle scaled which depend on the advantage from tax cost saving.The large scaled and higher technical foreign capital enterprises should be developed,in order to improve the quality of FDI.