两税合并对上海吸引外资影响分析

摘要

On January lst,2008,China had formally issued and implemented ＇the Republic of China＇ s New Enterprise Income Tax Law （we call ＂new income tax law＂ for short）, the impact of the consolidation of two taxes to Shanghai＇ s attracting foreign investment has become the focus of society and caused academic discussion. Shanghai is a symbolic region of attracting foreign investment, there exists great significance to make research in the implementation of the new income tax law＇ s impact on Shanghai＇ s even the whole country＇ s economic development. This paper firstly analyses the changes of the tax policy, finds that the tax burden of Shanghai＇ s foreign enterprises has increased after the consolidation of two taxes, then takes granger causality test and the result shows that the consolidation of two tax does not hamper Shanghai＇ s foreign investment.At the same time, the implementation of the new enterprise income tax law influence the Shanghai attract foreign investment industry structure positively which fully embodies the direction of national industrial policy. Finally,puts forward some suggestions based on the conclusions.%2008年1月1日，我国正式颁布实施《中华人民共和国新企业所得税法》（以下简称“新所得税法”），两税合并对外资企业影响成为社会焦点问题，也引起理论界的讨论。上海作为吸引外资的标志性地区，新企业所得税法的实施对上海经济发展的影响，进而对我国经济发展的影响具有重要的研究价值。本文首先对两税合并前后上海吸引外资的税收政策进行分析，发现两税合并后上海外资企业所得税税负增加，并通过格兰杰因果检验，结果表明两税合并没有对上海吸引外资产生阻碍作用；与此同时,新企业所得税法的实施对上海吸引外资的产业结构形成积极的影响，充分体现了国家产业政策导向；最后，根据结论提出相关建议。