| 统一企业所得税率对我国经济转轨进程的影响——以存量的国有企业民营化和流量的民营企业进入规模为例 |
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| 引用本文： | 叶满城.统一企业所得税率对我国经济转轨进程的影响——以存量的国有企业民营化和流量的民营企业进入规模为例[J].贵州财经学院学报,2009(3). |
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| 作者姓名： | 叶满城 |
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| 作者单位： | 辽宁大学,经济学院,辽宁,沈阳,110036 |
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| 基金项目： | 辽宁大学青年基金，辽宁省教育厅一般项目 |
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| 摘 要： | 2008年1月1日实施的<中华人民共和国企业所得税法>,改变了过去内外资企业所得税率差异化的做法,相对地提高了外商直接投资的所得税率.在转轨经济的背景下,如果市场结构是竞争性的,内资企业、外资企业和政府必然会对这次税率的变动做出反应.通过运用产业组织的寡头市场分析框架,可知FDI所得税率的提高不仅会促进中国的国有企业民营化进程,同时,FDI的所得税率的提高不仅不会减少依赖于中国市场的FDI投资量,而且还会吸引更多的FDI进入中国.
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| 关 键 词： | 所得税 寡头竞争 国有企业的民营化 |
Uniform Income Tax Rates for Domestic and Foreign-funded Companies,Market Competition and Decision-making in the Privatization of State-owned Enterprises |
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| YE Man-cheng.Uniform Income Tax Rates for Domestic and Foreign-funded Companies,Market Competition and Decision-making in the Privatization of State-owned Enterprises[J].Journal of Guizhou College of Finance and Economics,2009(3). |
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| Authors: | YE Man-cheng |
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| Institution: | School of Economics;Liaoning University;Shenyang;Liaoning 110036;China |
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| Abstract: | The Corporate Income Tax Law of the People's Republic of China,taking effect on January 1,2008,has changed differentiated tax rates for foreign-funded enterprises and relatively increased income tax rates for FDI.Against the background of economic transition,domestic and foreign-funded enterprises as well as government will inevitably react to the change if the market structure is competitive.This paper makes an analysis of the issue,using the oligopolistic market framework of industrial organizations.It is... |
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| Keywords: | FDI |
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