外国直接投资对中国企业技术创新作用的影响--基于产业层面的分析

本文使用面板数据定量评估了外国直接投资对我国企业技术创新作用的影响。结论认为：外国直接投资对于中国企业的技术创新会发挥积极的影响，但是内资企业技术创新能力的提高会激发外资企业进行更强的技术创新，内资企业在与外资企业技术创新的竞争中很难占据上风；在内外资企业技术差距较小以及外资主要是市场寻求型行业中，外资企业的技术创新会促进内资企业技术创新能力的提高，而在内外资企业技术差距较大以及外资主要是出口导向型行业中，外国直接投资对内资企业的技术创新几乎没有影响。     

中国内、外资企业人力资源竞争——基于非线性系统的动态分析

当今内、外资企业的竞争的表现形式多种多样,主要表现为市场竞争、资源竞争、信息竞争与人力竞争等,而以人力竞争最为重要。文章以中国1999-2009年内外资企业就业人员的数据为驱动,应用种群动力系统的原理进行分析,结果表明:内资企业与外资企业之间存在交叉的催化作用,在人才引进方面外资企业带动内资企业发展的力度更大。     

FDI技术外溢效应实证研究——以陕西省为例

通过对陕西九个行业内资和外资企业的相关数据的研究,得出陕西省外资企业对内资企业存在负的技术外溢效应,即外资企业的市场竞争不利于内资企业技术效率的提高,同时得出了陕西省内资企业增长的投入拉动效应明显的结论。进而指出了陕西省在吸引外资的过程中应该注意外资对产业发展的影响,做到理性引资,促进经济持续和协调发展。     

内外资企业所得税合并产生的影响及我国企业的发展对策

本文阐述了内资企业所得税和外资企业所得税合并(以下简称"两税合并")的历史背景;分析了内外资企业所得税法存在的诸多差异和两税合并对内资企业、外资企业的不同影响,并提出了两税合并后,我国内资企业的发展建议。     

融资约束与转换成本——外商直接投资挤出效应的微观机制分析

本文构建了一个内资企业与外资企业竞争的两阶段博弈模型,引入产品竞争市场上的转换成本阐述了在内资企业面临融资约束的情况下,外资企业对内资企业挤出效应发生的微观机制。文章指出国内融资体系在资金配置结构上的失衡是造成内资企业面临融资约束的主要原因,因此疏通民营企业融资渠道、加快国有企业产权改革,从而提高内资企业竞争力是减小挤出效应的治本之策。     

准确理解新《企业所得税法》的税前扣除规定

按照企业所得税的原理，应纳税所得额为应税收入总额减去税前准予扣除项目后的余额。税前准予扣除的项目一般是指纳税人取得的与应税收入有关的成本、费用、税金、损失和其他支出。过去，内资企业和外资企业在所得税前扣除项目上存在许多差异，税前扣除标准不统一，是造成内资企业的税负重于外资企业的重要原因，不利于内、外资企业的公平竞争和公平税负。     

外资企业、任务变迁与内资企业全要素生产率——基于价值链上下游关系的考察

利用1998~2007年中国工业企业微观数据,文章基于价值链上下游的视角,测算了外资企业的国际分工任务在价值链中的相对位置,并考察了其动态变迁趋势。在此基础上,结合生产率增长的分解方法,文章从技术溢出效应和资源配置效率方面考察了外资企业及其任务变迁对内资企业全要素生产率的影响作用。研究发现:外资企业对内资企业生产率存在显著的技术溢出效应,而这一溢出效应随着外资企业的任务变迁而逐渐弱化;由于市场化转型时期民营企业面临着不同程度的所有制歧视,大量外资企业进入对同行业内资企业存在明显的负面竞争效应,恶化了内资企业间的资源配置效率,而这一负面影响作用随着其任务变迁而逐渐弱化。为此,政府应进一步深化市场经济体制改革,为民营企业发展营造公平竞争的市场环境,这将有利于改善内资企业间的资源配置效率,从而进一步提高我国的经济增长水平。     

外资企业、任务变迁与内资企业全要素生产率——基于价值链上下游关系的考察北大核心CSSCISSCI

利用1998～2007年中国工业企业微观数据,文章基于价值链上下游的视角,测算了外资企业的国际分工任务在价值链中的相对位置,并考察了其动态变迁趋势。在此基础上,结合生产率增长的分解方法,文章从技术溢出效应和资源配置效率方面考察了外资企业及其任务变迁对内资企业全要素生产率的影响作用。研究发现：外资企业对内资企业生产率存在显著的技术溢出效应,而这一溢出效应随着外资企业的任务变迁而逐渐弱化;由于市场化转型时期民营企业面临着不同程度的所有制歧视,大量外资企业进入对同行业内资企业存在明显的负面竞争效应,恶化了内资企业间的资源配置效率,而这一负面影响作用随着其任务变迁而逐渐弱化。为此,政府应进一步深化市场经济体制改革,为民营企业发展营造公平竞争的市场环境,这将有利于改善内资企业间的资源配置效率,从而进一步提高我国的经济增长水平。     

浅谈税率对外资企业逃税行为的影响

文章主要围绕我国外资企业在我国发生的多种逃税行为进行分析,探讨这种现象普遍存在的原因和危害,从而利用双重分析法来解读外资企业在我国逃税行为的影响。伴随着我国两税合并的政策出台,使得国内外资企业面临的实际税率有所提升,并且同内资企业相比较来说,外资企业的资产报酬率相对较低,从而更是诱发了外资企业逃税行为的频繁发生。基于这种情况,文章从税率的角度进行探讨,分析税率对外资企业逃税行为的具体作用。     

技术引进与中国企业的自主创新:基于分位数回归模型的经验研究

本文重点考察了技术引进(FDI)对内资企业自主研发和技术创新的影响机制。在此基础上,本文利用分位数回归对1998~2004年行业层面大中型企业的数据进行了计量检验。经验分析结果表明:对处于10%、25%、50%、75%分位的中等技术创新强度的行业来说,技术引进对内资企业技术创新的促进作用较明显,同时当内资企业生产率处于外资企业生产率的40%~95%时,外资企业对内资企业技术创新的促进效应最显著。     

两税合并对我国吸引外资的影响分析

两税合并主要是指对内外资企业所得税实行统一税法、统一税率、统一税前扣除标准、统一优惠政策。本文从对引进外资规模的影响和引进外资结构与投向两个方面分析了两税合并对我国吸引外资的影响。     

Tax‐Avoidance Activities of U.S. Multinational Corporations*

This paper investigates whether economies of scale exist for tax planning. In particular, do larger, more profitable, multinational corporations avoid more taxes than other firms, resulting in lower effective tax rates? While the empirical results indicate that, ceteris paribus, larger corporations have higher effective tax rates, firms with greater pre‐tax income have lower effective tax rates. The negative relation between effective tax rates (ETRs) and pretax income is consistent with firms with greater pre‐tax income having more incentives and resources to engage in tax planning. Consistent with multinational corporations being able to avoid income taxes that domestic‐only companies cannot, I find that multinational corporations in general, and multinational corporations with more extensive foreign operations, have lower worldwide ETRs than other firms. Finally, in a sample of multinational corporations only, I find that higher levels of U.S. pre‐tax income are associated with lower U.S. and foreign ETRs, while higher levels of foreign pre‐tax income are associated with higher U.S. and foreign ETRs. Thus, large amounts of foreign income are associated with higher corporate tax burdens. Overall, I find substantial evidence of economies of scale to tax planning.     

两税合并的要素收入份额影响研究

实证研究发现,基于合理的参数,两税合并的实施有利于降低劳动要素对企业所得税的实际负担率,无论是将房地产、租赁和商务服务业划入外商投资比例较高的部门还是外商投资比例较低的部门.在两种不同分类法下,劳动要素的企业所得税实际负担率比上年下降了0.36和0.33个百分点,降幅达到3.20%和2.56%.结束对外资的“超国民待遇”,促进了企业间的公平竞争,降低了内资的市场进入成本,有利于改善劳动要素在国民收入再分配过程中的地位     

企业会计制度与涉外企业所得税政策差异分析

企业会计制度在收入、费用和损失的确认和计量方面的变化,使得会计制度与涉外企业所得税法在收益、费用和损失的确认和计量标准上产生较大差异,导致会计实务中,涉外企业计缴所得税时调整项目增多,难度加大。为避免涉外企业因会计制度与涉外税收政策之间的差异,影响企业所得税的计算,本文分别从收入、资产和费用三个方面进行了会计与涉外税收差异的比较分析。     

Measuring the Benefits and Costs of Foreign Direct Investment – With Reference to Malaysia

The effects of foreign direct investment in developing countries can be studied by using the with/without investment scenario. Many of the effects are quantifiable and can be measured using cost benefit technique. A sample of foreign projects was analysed in this paper. Important benefits of foreign direct investment to a home country are income tax payments by foreign specialists, corporate tax on the project after the tax holiday period, cheaper high quality locally manufactured import substitutes and the backward linkages to domestic industries. These positive benefits are measured using the Little-Mirrlees method, and are weighted against the negative ones, including losses suffered by the local entrepreneurs because of greater competition for labour and potential increased market concentration. The research concluded that the positive benefits of foreign direct investment are far higher than the negative ones, and similar investment should be strongly encouraged.     

Disequilibrium analysis in developing economies: An overview

Disequilibrium is ubiquitous in most developing economies. In product markets, disequilibrium is pervasive in the tradeable goods sector due to foreign trade restrictions. In general, protection discriminates among domestic products, between domestic and foreign goods, and between domestic and foreign sales of any given commodity. Disequilibrium is also common in factor markets. Capital markets are frequently distorted by interest-rate ceilings and credit rationing. Labour markets are subjected to differential income tax rates, minimum wages and social security levies. Here, the techniques developed to analyse product and factor market disequilibrium and the empirical evidence measuring the economic costs of policy-imposed distortions are reviewed.     

我国股票期权企业所得税税收政策研究

2005年财政部、国家税务总局发布了《关于个人股票期权所得征收个人所得税问题的通知》(财税〔2005〕35号),首次明确了要对员工取得的股票期权收入征收个人所得税。但对于企业所得税方面的规定目前还是空白,需要尽快出台与股票期权激励计划有关的企业所得税方面的政策,以促进其发展。本文首先介绍我国的股票期权税收政策;其次对股票期权涉及的企业所得税方面的问题进行了探讨;最后对我国在制定股票期权企业所得税政策时须注意的问题提出了建议。     

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*

Using a large US sample, we find a significant and positive relation between patents and corporate tax planning, and the effect is incremental to the effect of R&D on tax planning. We employ a quasi‐natural experiment based on staggered industry‐level innovation shocks to identify the positive causal effect of patents on corporate tax planning. We also find that patents are not associated with tax planning for domestic firms, but their association with tax planning is concentrated in multinational firms, which have the ability to shift domestic income to low‐tax countries. Moreover, we find that the identified effect mainly exists in the post–check‐the‐box (CTB) rule period when shifting income among affiliates becomes more flexible and convenient. Finally, we use two income‐shifting models and find that patents, rather than R&D, facilitate tax planning through an income‐shifting channel. Overall, our results suggest that R&D and patents facilitate firms' tax planning in distinct ways: R&D facilitates tax planning as intended through tax credits and deductions, whereas patents are used by taxpayers to avoid taxes aggressively through income shifting.     

A Comparison of the Tax‐Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries

This paper tests for differences in the tax‐motivated income‐shifting behaviors of multinationals subject to different systems of taxing foreign earnings. I find that, on average, multinationals subject to territorial tax regimes shift more income than those subject to worldwide tax regimes. The difference in shifting, however, is driven by a difference in the subset of shifting that involves the parent country; multinationals in the two groups appear to shift equally among their foreign affiliates. In additional tests, I find that the shifting of worldwide firms is sensitive to reinvestment in the recipient countries, while that of territorial firms is not.     

个人所得税征管现状及发展对策的思考

个人所得税的征管始终是人们关注的问题。本文针对现阶段个人所得税征管存在的弊端,分析原因,提出对策,使其日趋公正、公平,从而有利于扩大内需,促进经济全面发展。