统一内外资企业所得税对外商直接投资行为的影响

统一内外资企业所得税对外商直接投资行为的影响
摘    要
改革开放以来，由于我国经济发展水平较低，为了更好吸引外资，我国政府相继出台了一系列涉外税收优惠政策。但随着经济全球化和我国市场经济体制的建立与完善，这种以牺牲国民财富为代价的税收制度呈现出许多弊端，如造成国民财富流失、内外资企业的不平等竞争等。在此新形势下，国家了提出统一内外资企业所得税。这使人们不免会担心，统一企业所得税是否会影响我国的外商直接投资。
本文先介绍了内外资企业所得税合并的背景。然后在理论上和世界其他国家实例上分析企业所得税对外资的影响。接着结合中国的实际，从短期和长期分别分析了统一内外资企业所得税对外商直接投资行为的影响。论文最后提出统一所得税后为更好吸引外资应采取的措施。

【关键词】 企业所得税   外商直接投资  统一税法

Abstract
    After entering the new period of reform and opening, to attract and utilize foreign investment and speed up the development of economy, preferential tax policies have been adopted for various foreign-invested enterprises in China. But with the globalization of economy and the establishment and improvement of market economy system in china, the preferential tax policies that are at the cost of sacrificing national wealth have incurred a lot of defects, such as the flow-out of national wealth, unequal competition of inland and foreign enterprise. At this situation, China puts forward the policy of unifying of tax law. People worry that it will affect FDI in China.
    Firstly, this paper tells us the background of unification of enterprise income tax. Then it analyzes the influence to FDI by enterprise income tax from theory and living example in other countries. Combined with the practice of China, it discusses the influence to FDI by the enforcement of the unification of tax law, from tow sides: in the short term and long term. In the end, this paper gives some suggestions about how to attract FDI successfully after unifying the inland and foreign enterprise income tax.

[Key words]   enterprise income tax; FDI; unification of tax law

目   录
1引论    2
1.1 论文选题的背景    2
1.2 相关文献综述    2
1.3 思路及研究方法    3
2  企业所得税对外资流入的影响：理论与实例    4
2.1理论分析    4
2.2世界其他国家企业所得税改革对外资的影响    4
3 统一所得税对外商直接投资行为影响的短期分析    5
3.1 短期内可能影响利用中国市场出口的外商直接投资    5
3.2短期内可能影响利用中国优惠政策的外商直接投资    7
3.3 短期内可能影响注重投资成本的外商直接投资    8
4 统一所得税对外商直接投资影响的长期分析    8
4.1 统一所得税长期内不会影响外资的进入    8
4.2统一所得税有利于提高外商直接投资的质量和水平    11
5两税合并后为更好吸引外资应采取的措施    14
5.1 短期内引资的重点向投资后的服务转移    14
5.2 短期内加大力度促进发达国家对我国的投资    14
5.3 长期内着重整体投资环境和地方的软环境建设    15
5.4 长期内利用集聚经济效应增加对外商直接投资的吸引    15
参考文献    17
致  谢    19