税负对我国在东盟国家直接投资的影响研究

A Research on the Impacts of Tax Burden on China’s Outward Direct Investment in ASEAN

东道国税负水平是投资环境的重要组成部分,对吸引外资具有重要影响。实证研究显示东盟国家税负与我国对东盟国家直接投资负相关,但其基础设施和劳动力市场规模则具有积极影响。因此,可通过积极推动我国与东盟国家多边税收协定谈判、加强与东盟国家政府间税收合作、构建对外投资税收激励政策体系、鼓励设立对外直接投资税收咨询机构等措施降低我国企业投资东盟的税收风险和成本,并通过积极推进我国与东盟互联互通建设、加强东盟国家国别投资环境调查,为我国企业投资东盟营造良好税收环境,提升我国企业对东盟国家的投资效益。

The tax burden level of host country is an important part of investment environment and has an important influence on attracting foreign investment. The empirical study shows that the tax burden of ASEAN is negatively correlated with China’s outward direct investment in ASEAN, but their infrastructures and labor market size have positive effects. Therefore, the measures such as actively promoting the negotiation of multilateral tax treaties between China and ASEAN, strengthening tax cooperation between China with ASEAN, building a tax incentive policy system for China’s outward direct investment and encouraging the establishment of tax advisory institutions for China’s outward direct investment can reduce the tax risk of Chinese enterprises investing in ASEAN. Also, the other measures such as actively promoting the construction of interconnection between China and ASEAN and strengthening the investigation of the ASEAN investment environment can create a good tax environment and improve the investment efficiency of Chinese enterprises in ASEAN.