摘要
国家级经济开发区政府招商引资,往往需要从产业集聚、税收优惠、政府职能和宏观税负等几个不同的方面,分别对企业投资带来的影响进行必要的考察,企业投资决策也往往受到地方政府各种优惠政策等几个层面的影响。目前学界研究对政府招商引资与企业投资决策考虑因素较为单一,缺乏深度解析,本文就此提出相关构想,引导未来招商引资研究向深层领域拓展。
The investment of state-level economic development zone government often requires necessary investigations on the impact of corporate investment,such as industrial agglomeration,tax incentives,government functions and macro tax burdens.Corporate investment decisions are often subject to the local government's various preferential policies and other aspects of the impact.At present,academic research has a single consideration for government investment attraction and corporate investment decision-making,and lacks in-depth analysis.This paper proposes relevant ideas and guides the future research'direction of investment attraction.
作者
胡凯
漆圣桥
HU Kai;QI Shengqiao(Shool of Accounting,Lanzhou University of Finance and Economics,Lanzhou,Gansu730020,China)
出处
《财经理论与实践》
CSSCI
北大核心
2019年第4期67-71,136,共6页
The Theory and Practice of Finance and Economics
基金
甘肃省社会科学规划项目(13YD046)
关键词
产业集聚
优惠政策
政府职能
宏观税负
投资抑制
Industrial agglomeration
Preferential policy
Government functions
Macro tax burden
Investment suppression