| 我国税收政策对FDI组织形式影响的实证分析 |
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| 引用本文： | 乐为,王方华.我国税收政策对FDI组织形式影响的实证分析[J].上海管理科学,2003(1):8-10. |
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| 作者姓名： | 乐为 王方华 |
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| 作者单位： | 上海交通大学 |
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| 摘 要： | 本文通过对我国历年FDI数据的实证分析,研究了我国税收政策对国内三种FDI主要组织形式的影响。研究结果表明:在1991年涉外税法改变之前,中外合资企业的增长速度超过了中外合作企业和外商独资企业的增长速度,而在其之后,三者的增长速度趋于一致,说明税收政策对FDI组织形式的确有着重要影响。
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| 关 键 词： | 税收政策 外商直接投资 组织形式 |
An Empirical Study of the Influence of the Tax Policy on the FDI Forms in China |
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| LE Wei,Wang Fanghua.An Empirical Study of the Influence of the Tax Policy on the FDI Forms in China[J].Shanghai Managent Science,2003(1):8-10. |
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| Authors: | LE Wei Wang Fanghua |
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| Abstract: | The study does some empirical research on the influence of the tax policy on FDI organization forms in China, and found out: before the tax law changed in 1991,the growth rate of the equity joint ventures increased more rapidly than that of the contractual joint ventures and wholly foreign - owned enterprises, and after 1991 each FDI form shows a similar growth pattern. Thus, our study points out the tax law of China do influence the selection of organizations of FDI. |
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| Keywords: | Tax Policy FDI Organization Form |
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