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为了吸引外国直接投资,各个国家(地区)政府纷纷采取税收激励措施以促进国外资本的流入,尤其是在发展中国家(地区)。使用亚洲17个发展中国家和地区2005-2010年的面板数据,研究各国(地区)FDI流入量与名义公司所得税率之间的关系。实证结果表明,名义税率的变化对FDI的影响并不显著。在此基础上,讨论中国2008年企业所得税改革对FDI的影响,为政府制定公共财政政策提供建议。
In order to attract foreign direct investment, various countries and regions have adopted tax incentives to promote the inflow of foreign capital, especially in developing countries (regions). Using panel data from 2005 to 2010 in 17 developing countries and regions in Asia, we study the relationship between FDI inflows in various countries (regions) and nominal corporate income tax rates. The empirical results show that the impact of the change of nominal tax rate on FDI is not significant. On this basis, we discuss the impact of China’s corporate income tax reform on FDI in 2008, and provide suggestions for the government to formulate public finance policies.