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竞争性税收政策如何影响外资企业竞争力?——基于内外资企业所得税统一的经验分析
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作者 张双龙 余升国 曹翔 《西安交通大学学报(社会科学版)》 CSSCI 北大核心 2022年第2期65-73,共9页
公平的竞争性税收政策是打造不同市场主体公平竞争市场环境的重要措施,为此以2008年正式实施的内外资企业所得税统一政策为外生冲击,采用倍差法系统考察这一竞争性税收政策对外资企业竞争力的影响、多维度异质性及其作用机制。研究发现:... 公平的竞争性税收政策是打造不同市场主体公平竞争市场环境的重要措施,为此以2008年正式实施的内外资企业所得税统一政策为外生冲击,采用倍差法系统考察这一竞争性税收政策对外资企业竞争力的影响、多维度异质性及其作用机制。研究发现:(1)内外资企业所得税统一显著降低了外资企业竞争力,且对市场竞争力越强的外资企业的负面影响越大。(2)异质性分析表明,该政策显著降低了中国港澳台企业与沿海省份外资企业的竞争力,对地区经济发展水平高、地方政府效率高以及地区市场化程度低的外资企业竞争力存在着显著抑制作用。(3)该政策显著降低了外资企业的资产总额、税金总额以及利息支出,但并未显著降低外资企业所得利润。据此提出,应加大力度完善竞争性税收制度,实施差异化的公平竞争税收制度,进一步加强竞争性税收政策对企业融资成本的作用。 展开更多
关键词 税收政策 公平竞争 企业所得税 外资企业竞争力 市场环境 倍差法
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Management of Foreign Market Entry: A Study of Czech Companies
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作者 Sairka Zapletalova 《Chinese Business Review》 2014年第11期707-716,共10页
Internationalization of company activities is the necessity of the development for majority of entrepreneurial subjects in the Czech Republic. Internationalization of entrepreneurial activities becomes a tool of busin... Internationalization of company activities is the necessity of the development for majority of entrepreneurial subjects in the Czech Republic. Internationalization of entrepreneurial activities becomes a tool of business competitiveness. Selecting the right foreign entry mode is an important decision, which demands a lot of resources and thorough planning. The factors influencing company's choice of entry mode are divided into two main groups subsuming--external and internal factors. External factors consist of determinants regarding the company's environment while the intemal ones are determined by the company's specific factors. The opening of new markets such as in the Czech Republic has created the potential for small and medium-size enterprise (SME) expansion and investment. The objective of this paper is to present an application of the entry modes of the selected Czech entrepreneurial subjects. The companies included in the study are those that have undertaken internationalization activities and are incorporated in the Czech Republic. There were a total of 297 enterprises that participated in the research. The research method was an oral questioning and the main instrument was a questionnaire. A relatively low degree of Czech companies that have undergone intemationalization has resulted in the dominance of the least advanced forms of internationalization expansion, mainly exports with a small share of more advanced forms of foreign direct investments and a very low level of forms of international cooperation. Czech companies are in decision about the choosing the foreign entry mode influenced by the many factors. The greatest influence on the choice of foreign entry mode has entry mode variables. Entry mode variables constitute variables assessment characteristics of particular entry mode. 展开更多
关键词 foreign market entry modes internationalization process foreign markets
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Core competitiveness of the western enterprise in China: risks and countermeasures
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作者 Chen Yijun Peng Likun 《Ecological Economy》 2007年第2期209-216,共8页
Core competitiveness is the source of competitive advantages as well as the guarantee of value growth of the enterprise. This paper discusses the cause of the risks of the core competitiveness of enterprises and the w... Core competitiveness is the source of competitive advantages as well as the guarantee of value growth of the enterprise. This paper discusses the cause of the risks of the core competitiveness of enterprises and the west enterprise, introduces analytical methods of the risks of the core competitiveness and measures guard against the risks of the core competitiveness. 展开更多
关键词 Core competitiveness RISK Risk-proof
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