新企业所得税制对我国引进外资的影响及效应研究

本文通过对外商投资规模、产业结构、区域结构等方面的数据分析,研究2008年实施的新企业所得税制,相对减少外商投资企业税收优惠背景下,新企业所得税制实施对引进外资的影响及其效应。其结论是新企业所得税法实施后,虽然外商投资于中国境内的企业数量、绝对规模并未减少,且有一定增长趋势,但引资规模的增长幅度下降;投资于第一产业的企业数量和金额在三大产业中所占比重一直极低,投资于第二产业比例逐渐降低,投资于第三产业比例相对提高,对引导外商进入高新技术行业和基础设施建设激励不够明显。进而提出适度延长中西部地区企业所得税税收优惠期并加大优惠力度,对高新技术企业等实施一定期限的所得税免税优惠,适度延长基础设施建设的减免税期限或改变优惠方式等完善企业所得税制度的建议。

Research on the Influence and Effect of New Enterprise Income Tax on China's Foreign Investment

This article attempts to make data analysis through foreign investment scale,industrial structure,regional structure,to study the impacts of the introduction of foreign investment and effect on the background of implementation of the new enterprise income tax system in 2008,which relatively reduced preferential tax and increased its tax burden of enterprises with foreign investment.It concludes that foreign capital projects are reduced and the growth of the investment scale range decreases,although the number and absolute size of foreign investment enterprises within the territory of China did not reduce and have certain growth trend;Investment in the primary industry enterprises in quantity and amount among the three main industries’ proportion has been extremely low,investment in the second industry’s proportion gradually reduced,investment in the tertiary industry’s proportion relatively increased.The fact shows incentives are not clear enough on leading the foreign investment enterprises into high-tech industries and infrastructure construction.And then suggestions were put forward on the moderate extension of Midwest enterprise income tax preferential tax holidays and a certain period of preferential income tax exemption for high and new technology enterprises and innovative startup investment enterprise,moderate extension of the infrastructure construction industry preferential tax deadline or change the way of preferential way to improve and optimize the enterprise income tax system.