外国直接投资对我国税收贡献及影响的实证分析

在实证分析外国直接投资对我国各项税收总额及关税的定量贡献的基础上,采用行业分析的方法分析了外国直接投资对我国税收贡献的现状及存在的问题。本文认为虽然外国直接投资极大地促进了我国涉外税收、各项税收总额以及关税的增长,但给予其税收优惠也在一定程度上侵蚀了我国的税基,减少了税收收入。有必要分步骤地进行现有税收制度改革,最终统一内外资企业的税收制度。

Empirical Analysis on the Contribution and Effect of FDI on the Tax Revenue of China

Based on the empirical analysis of quantitative contribution of FDI on the total amount of tax and tariff of China, this paper makes use of the industrial analyzing method to analyze the present conditions and problems of FDI contributing to the tax revenue of China. This paper considers that although FDI has greatly contributed to the rise of foreign taxation, the total amount of tax and tariff, the high degree of preferential tax policy on FDI has eroded the tax base of China to a certain extent, and has reduced the tax revenue. In addition, as preferential tax policy is not the most chief factor to attract FDI, it is necessary to reform the tax policy step by step, and finally unify the tax policy on domestic and foreign enterprises.