国贸经济管理类毕业论文-统一内外资企业所得税对外商直接投资行为的影响

?CR4WFJ0JA1 ?wyYk9zGJJuzk4*kz,V4%kvizox5zyazyk_YETG&W_kvr4+k-G&vocu|6o4k4U%ckoKkk%ckkk+NoP4ckwoeyUck+oN5kR?yx4%ck+NgoeU%ke*JHRoKKdBL ck +N %kc?CR4WFJ0JA2AbstractAfter entering the new period of reform and opening, to attract and utilizeforeign investment and speed up the development of economy, preferential taxpolicies have been adopted for various foreign-invested enterprises in China. Butwith the globalization of economy and the establishment and improvement ofmarket economy system in china, the preferential tax policies that are at the costof sacrificing national wealth have incurred a lot of defects, such as the flow-outof national wealth, unequal competition of inland and foreign enterprise. At thissituation, China puts forward the policy of unifying of tax law. People worry thatit will affect FDI in China.Firstly, this paper tells us the background of unification of enterprise incometax. Then it analyzes the influence to FDI by enterprise income tax from theoryand living example in other countries. Combined with the practice of China, itdiscusses 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 somesuggestions about how to attract FDI successfully after unifying the inland andforeign enterprise income tax.Key words enterprise income tax; FDI; unification of tax law?CR4WFJ0JA3- EA .41.1 AF9N,6 .41.2 -()5,F .41.3 MD.D0# .52 1Jp0)FCt#q,*6A .62.1*6A6 .62.2F+|-1Jp0iM)FCt, .63 50p0)Fv-$Ct|j,.O6 .73.1 .O7-Y+X-2j*,Fv-$Ct .73.2.O7-Y+X-Ho1,Fv-$Ct .93.3 .O7-#GCt,Fv-$Ct .104 50p0)Fv-$Ct,KO6 .104.1 50p0KO=JFCt,F .104.250p09YQFv-$Ct,CXGd .13T08j$hEFCtG, .165.1 .OECt,G&ACt,=E0+ .165.2 .OWFE-)A-,Ct .175.3 KO-pGCt),E)*A .175.4 KOY+XL64#x)Fv-$Ct,hE .1769)d .198* BX .21?CR4WFJ0JA450FCt1Jp0)Fv-$Ct|j,EA1.1 AF9N,6qz-W!QJAFJEA-1Jp0#B#6 20088C|8#!AJ,T08LN4C0#E0;iM0nMOA-,4#dE*.pA-(;:m#f=j$hfFCtA-o-(5*03+G#F0fHo10fHo1n:QA-FCt,#qd)A-iM0n4#/nJF!UG?,+Xv_L-p-iM0n,F/nJky2j4#,F!*01JfiM4#/nJx),CX;F/(-ACRj,0ffx)AJ:1FP-ACR#qaFCt1J,=1y11y(_FCh44E$QO5T08,+O_F2,M0?1Jp0#6FCt1Jp00)50j 25%)|0fHo1FJE/#/?F|80_)-M0?G&1,Q_1J|15%,H0)W)KJCt1y1J1JCt)87-8d+O1yM,0fH_+)($DJ*.pACt,0fHo19_)=1J/Y1JCt$5,8Y+X1J,-$o1G/WHo1_#+OFCt1J0Ho1k?*,FCt1Jz0Ho11y 1!Q50FCt1Jp0#)FCt1J,C-AFw6fHo1)AhEFCtCW,+XJ)-F0n-90501Jp0_VJFCt1JA)A-,-$Ct58Fv)A-$Ct,j.OKO6501Jp0)Fv-$Ct|j,1.2 -()5,F iM0njhEFv-$Ct-AJ65G-)0fo1)1H 2007A-1Jp0# (9yx )B$8CRoG51 ()?CR4WFJ0JA5Fv-$Ct,F|.D0P$ 2001)0fHCtF|A61,&X*0Fv-$Ct, Q17*Fv-$Ct,3P_JM,L0fHFA-4#KFOw)jH_hEF-$Ct,G?)# 2006b6AjFv-$CtjF9,K3P_*.pA)9FCt(JF0;2jG1y0f_083P6f%hE FDI,B!6WvXXWofNL,)D-()0ff,0cW1W0fHC$Q,l0fo1)Fv-$Ct,0-$_-F65.D0,&O,0AG6,*5A_0fo1)Fv-$Ct#q,_Mh9L, Hines 1996*2l5A6065 Hartman(, 1984Y+X#*0fo1)Fv-$Ct#q9G?,j*60fo1)Ct1,-OELu9x0)F0#q|%XFO0N.D05-1JX!W-|j,AG6 Zee 2004AELu9x0)lw0)X$W0;:,j63FAj0,*.pvA9.OKO60fo1,1.3 MD.D0#x4FCt1Jp08,67*1Jp0#XFCt1Jp0M,B3fX*6A:F+|-:61Jp0)FCt,-p58-,Lu.OKO6650FCt1Jp0)A-Fv-$Ct,*.O7-Fv)A-,-$CtvKO-;$9YQFv-$Ct,dCXGA0*X1Jp0#3+;jFCt1J,-$Ct$8*6U)A-4#,+XAFBG,0X:F 6E0;F+XFv-$Ct*6A+OK*6A1y*6ALuX.O6Y+XE6#60fo1i)=f?CR4WFJ0JA6*6A6F6)Fv-$Ct,2 1Jp0)FCt#q,*6A2.1*6A6D-(,Fv-$Ct1_jX*393$F-FQNY#GY#d,5,877_0Ctf,)+X5/jFCt,CtNOf,)7/j1Jp00)IY#dj R(1-T)15=&oFJEHo1L 7fQFCt,1f,dFv-$Ct,hEXLuDE(,NOf, R,+aLF-,2j#fF,0;f,FCtG,(CX/nJ*.pA,0;1yCt)4-=fHo17l=7-1JY#dQ-6_Fv-$Ct,3P0:6F,-Lu+O*6A,-(1V-Lu+O*6A7*D-()F-$CtN79/Hp9sHGFHjH 2LF-07-(,jHjH)jLF-2j,*663(+O?3P,CXGFE*.pAoN93$0;4-,H=f-F2j,20;+aFNvJ6fo1jLF-f#3P,G?4G6_Fv-$Ct#q,B(J3P02.2F+|-1Jp0iM)FCt,L-p4#/nJ,=F+|:AJ-G-F|1Jp0iMW)Fv-$Ct,hE-F)FCt1J|=0#,A6|F9p0#,-F$50p0#CCt1J 32%,0)-( 1997C)FCt1J5 25%,0)X 2001C50FCt1Jp00)j 32%X 200461Jp00)j 28%fF2+X 20% 15% 10%,H0)f6H 19971M 20061Jp0iM)A-Y+X FDI,0.D01O2 2000D-(D-4:U)F4#ChCW*(x/n1 166 168N?CR4WFJ0JA7FJE9#50FCt65,Ho1X4-,1Jp0iM0W,(&a_L0)0*v_V_0),-hEFCta0J0)Q,-hfFCta0A|._F+|:)FCtf00,-v9)FCt+OJW,hE-(5-m1)FCt1J=|0fHv5-0-$_F+|:hfFCt0J,-FF9lm1l 1986,0fiM#)Ct,4/0fHvFCt$=#ql 1987EFvCtQ%F0Q%0-$&5H=j(6, 1996 1996 loj)L-F-0f1,pM6fHv 1997+aH=j,+#ql,FCt6fH6)A-Fv-$Ct,&=*6A6F-,4P6)Fv-$Ct|j,.O6FvX,CtjJ0Y+X-,8fCt$Y+X-,2jY+X-,+O?3PY+X-,Ho11yFa-hf,Fv-$Ct8AJ=fo1,)Fv-$Ct,W?F-Ct65,2Ctj1y(&X650p0)A-Fv-$Ct,.O&?62,67-!.F)FCt,!6FJE)=|.O650p0)Fv-$Ct|j,3.1 .O7-Y+X-2j*,Fv-$Ct)*jk,FCt1JF-2ja_j9,Ct$k?#50fX,4/4#)2j),?r=Q6f,G?G60fo1i_FCt1J,0fCO&7-Ji1 d7_ 2005lo_4#,o1nF?#;LN.D01 1 O?CR4WFJ0JA8Ct16+OEA,-6fo1,F=_O 3.1-;Z8# 2005)Ct 10-j,n/j#b-j(_O$_$_A-WLv0k?,FCt$Z8#20053_0)-WLvCtLu+XFCtHNA 3012.795sFv-$CtkN, 47.48%6)Q0fH#4:UQ&F21JJ/EA0),-j!50p0.O7-JY+X-2j*,(),Ct6 3.1-;Z8# 2005)Ct 10-j,n/j#b-j(_O$_$_A-WLv0k?,FCt$Z8#20053_0)-WLvCtLu+XFCtHNA 3012.795sFv-$CtkN, 47.48%6)Q0fH#4:UQ&F21JJ/EA0),-j!50p0.O7-JY+X-2j*,(),Ct6fo11yG-5H6!F1Jau6-,0fHo1FaF21J9Ej,F0jLF-,p00)Q&B21J,Ct17-+OFE0+0)$,-j= 3.2 2005u*! 10x5-jN-ZG8 3.2-; 2005)Ctq-j,n/jO$_5$50,5:XZ-LuF0G-Xq)-WLvCtLu+XFCtHN 324.755s 2005Fv-$CtkN, 44.85%?8-LuF01JpGEWA-Q0)&?CR4WFJ0JA10EW097-EFO*iCt,!50p0.O7-JY+X-0fH,Fv-$Ct6fX?(7-$G?,0fQY#&F9/B-61y0f_083Pfo1,i)W? 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