A Research on the Support Effects of the Taxation Policy on FDI

摘要

This paper chooses attraction to FDI-the central types of the investment as the research directions, individually selects the government's FDI tax revenue preferential policy as the research objective. In the theoretical analysis part, this paper displays in details that the historical evolution as well as the influence factors' vicissitude of FDI tax revenue preferential policy since the start-up of China's economic reform. It concludes the fluctuation vein of the tax policy has been regarded from the neglected factor-cofactor-important attribution factor to attenuation factor along with the domestic and foreign economical political situation changes. Based on this foundation, it analyses influential mechanism of the FDI tax policy, and from the game theory angle, it establishes the qualitative model that analyses the driving mechanism of the tax revenue preferential policy attracting FDI. In the empirical analysis part, the utilization of substitution analysis method, time series measurement regression model, it quantitatively analyses the substitution export tax rebate rate, as well as analyses the support effects that tax revenue preferential benefit based on the enterprises actual burden of tax rate affect on FDI which corresponded regarding the economical internationalization development. At the same time, it proposes economical effect analysis which based on actual marginal tax rate change.Finally, it analyses the weaknesses of the present FDI tax revenue preferential policy, as well as proposes the feasible suggestions to improve FDI tax revenue preferential policy.