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研究表明:作为资本和公司在国家、区域间流动性增大的结果之一,利用税收激励来吸引FDI的诱惑将必然增大,这也是大型经济区域之间税收趋同化的结果;在存有巨大政治和制度风险的环境中,跨国公司对税收制度的简单性和稳定性比对慷慨的税收优惠赋予更高的价值。根据FDI的相关统计数据可以作出一个判断:中国的税收优惠政策确实对FDI产生了重要的影响,引导着FDI对中国的经济发展做出积极的贡献。
Research shows that as a result of increased capital and firm mobility at the national and interregional levels, the temptation to use tax incentives to attract FDI will inevitably increase, which is also the result of tax convergence among large-scale economic regions; In a climate of immense political and institutional risks, the simplicity and stability of multinational corporations towards tax systems give higher value to tax incentives that are generous. According to the relevant statistical data of FDI, a judgment can be made: China’s preferential tax policies do have an important impact on FDI and guide FDI in making a positive contribution to China’s economic development.