RCEP国家企业所得税制度差异对中国OFDI影响的实证研究

An Empirical Study on the Impact of Differences of Corporate Income Tax Systems in RCEP Countries on China's OFDI

在RCEP协定签署的历史背景下,推动我国对其他RCEP国家的对外直接投资,需考虑各国企业所得税制度差异。本文通过实证分析表明,RCEP国家企业所得税的税率和税收优惠差异对我国对外直接投资有着显著影响,而税收抵免、税收饶让和税收协定差异的影响则不显著。据此,本文提出了推进国际税收协调、完善税收协定、优化税收服务等建议。

In order to fully seize the opportunity of signing the RCEP agreement and promote China's OFDI in other RCEP countries,it is necessary to consider the differences of enterprise income tax systems in different countries.The empirical analysis of this paper shows that the differences of enterprise income tax rates and tax preferences in RCEP countries have a significant impact on China's OFDI,while the differences of tax credit,tax sparing and tax treaty have no significant impact.Therefore,this paper puts forward relevant suggestions,including promoting international tax coordination,improving tax treaties and optimizing tax services.