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制度是有效引导外商直接投资区位选择的重要影响因素。运用2004-2008年288个地级城市的新进FDI,我们检验了企业所得税税法改革对FDI在我国各城市区位分布的影响。研究发现:在其他条件不变的情况下,与税率下降城市相比,税率提高地区税改后流入的FDI增量有显著减少;通过比较东、中、西部区域内部各城市发现,中部地区上述所得税政策效果显著,而东部和西部地区则不显著。所得税优惠减少程度越大的城市,FDI增量减少程度越大;中部和西部地区所得税优惠程度的减少引起FDI增量减少显著,而东部不显著。结论支持了国际生产折衷理论和税收信号传递理论,所得税作为一种信号传递影响着FDI投资地点的选择,2008年企业所得税改革缩小了中西部区域内各城市间FDI投入差距。
The system is an important factor that can effectively guide the location choice of foreign direct investment. Using the new FDI in 288 prefecture-level cities from 2004 to 2008, we examine the impact of the tax reform of enterprise income tax on the distribution of FDI in cities in China. The study finds that: under other conditions remain unchanged, the incremental tax inflows into the region after tax reform have significantly decreased compared with cities with declining tax rates. By comparing cities in the eastern, central and western regions, The effect of income tax policy is significant, while the eastern and western regions are not significant. In the cities where the reduction of income tax preference is greater, the decrease of incremental increment of FDI is larger. The reduction of preferential income tax in Central and Western China leads to significant decrease of FDI increment, but not significant in the east. The conclusion supports the theory of eclecticism in international production and the theory of tax signal transmission. Income tax, as a signal transmission, influences the choice of FDI investment location. In 2008, the reform of enterprise income tax narrowed the gap of FDI investment among cities in central and western regions.