民族地区吸引外商投资的税收优惠政策分析

Analysis of Preferential Taxation Policies for Attracting Foreign Investments in Ethnic Areas

针对税收优惠政策与外商直接投资(FDI)之间的理论关系进行归纳,剖析税收优惠政策吸引外资的机理,运用我国部分省份和民族地区的数据对2001年以来FDI的规模和速度进行了分析,结果表明在执行西部大开发税收优惠政策以后,民族地区相对于东部地区对外资的吸引力显著增强,然而外资投入的布局和结构还有待进一步优化,并据此提出了相应的政策建议。

The article sums up the theoretical relationship between preferential taxation policies and foreign direct investments, anatomizing the mechanisms of preferential taxation policies for attracting foreign investments, analyzing the scale and rate of foreign direct investments since 2001 by using the data of some of provinces and regions of China. The findings show that the power of attracting foreign capital in the ethnic areas has become noticeably stronger than in the east areas since the implementa- tion of the preferential taxation policies for western development. The layout and structure of foreign investments, however, need to be further optimized. Suggestions are subsequently put forward here in the article.