税收饶让与延期纳税对ODI作用的比较研究

税收饶让与延期纳税对ODI的作用问题,一直是跨国投资研究的重要课题。实证检验分析的结果表明,税收饶让能弥补我国在抵免法下ODI激励不足的状况,但与同样实行抵免法却不提供饶让的美国相比,未体现出优势。究其原因,延期纳税对ODI也存在一定的激励作用。通过分析比较税收饶让与延期纳税的作用机理,我国现阶段促进ODI的税收政策重点应放在税收饶让上。

A Comparative Study of the Effect of Tax Sparing and Tax Deferral on ODI

The effect of tax sparing and tax deferral on ODI has been an important issue in transnational investment research.The result of empirical test shows that tax sparing can make up for the function that ODI incentive lacks under method of tax credit.But compared with the implementation of method of tax credit without tax sparing in the Unites States,the advantage of tax sparing in China is not clearly observed.The main reason is that tax deferral also has an great impact on ODI to some extent.By analyzing and comparing the mechanism of tax sparing and tax deferral,at present,in order to improve ODI,the tax policy should focus on tax sparing.