内外资企业所得税并轨对广东省就业的影响  

The coming influence to the employment of Guangdong from new income tax policy to domestic and foreign enterprises

作　　者：李爽[1] 马君[1] 

机构地区：[1]中华女子学院,北京100101

出　　处：《北京市财贸管理干部学院学报》2006年第2期31-33,共3页Journal of Beijing Institute of Finance and Commerce Management

摘　　要：广东省的外商投资企业解决了该省将近五分之一的劳动力就业问题,其中在来自港澳台地区的外资企业中就业的人数高达70%。在我国将要进行的内外资企业所得税并轨会使外资企业所得税负有所提高,来自我国港澳台地区的外商直接投资很可能会因此转移到周边低税国家,从而对广东省的就业产生较大影响。The foreign enterprises in Guangdong Province arranged around 1/5 workers in Guangdong＇s labor market and 70% of them were in those foreign enterprises with sole investment from Hong Kong, Macao and Taiwan. However, the policy of unification of our home and foreign enterprise income tax, which will soon be implemented by our government, would make the income tax burden on foreign enterprises heavier, therefore, those direct investment come from Hong Kong, Macao and Taiwan will possibly transfer to Iow tax countries in surrounding areas and make negative influence on the employment in Guangdong Province accordingly.

关 键 词：企业所得税并轨 外商直接投资(FDI) 就业 

分 类 号：F810.423[经济管理—财政学]