我国“两税合并”对外商直接投资技术水平的影响分析

Analysis on the Impact of Two Tax Integration on FDI Technology Level in China

引进FDI是获得国外先进技术的重要途径,从改革开放到2008年,我国以对FDI的"超国民待遇"吸引了大量的外资,但重量不重质,引进FDI的技术水平远低于预期。"两税合并"以后,我国提高了FDI获得税收优惠的技术门槛,希望引进的FDI能够从重量转变为重质,提高引进FDI的内含技术水平。本文通过具体数据对比分析了我国"两税合并"前后FDI技术水平的变化,并在新的所得税竞争的国际背景下,提出进一步吸引更多高技术水平FDI的所得税优惠政策。

It＇s an important way to gain foreign advanced technology by the introduction of FDI. From the time reformation and opening policy carried out to year 2008, it has attracted quantities of foreign investments through ＂super-national treatment＂, but not much em- phasis laid on quality. This caused the technology level of imported FDI far below expectations. Since the completeness of two tax integra- tion, technology threshold has been enhanced for FDI to gain tax incentives. It expects that imported FDI could then reform from valuing only quantity to valuing quality more, and finally brings in higher level of imported inherent technology. This paper will make a comparative analysis to the change of FDI technology level before and after two tax integration in China, and then propose further income tax incentive policies so as to attract more FD] with high technology level in the context of new income tax global competition nowadays.