论税收因素在国际直接投资决策中的地位  

On the Status of Taxation in the Environment of International Direct Investment

作　　者：王逸[1] 

机构地区：[1]扬州大学法学院,江苏扬州225009

出　　处：《西安财经学院学报》2009年第2期58-61,共4页Journal of Xi’an University of Finance & Economics

摘　　要：文章将东道国和母国结合起来,将税收因素放到国际直接投资的大环境中,探讨其地位。文章首先分析东道国和母国影响国际直接投资决策的诸多环境因素,再分析税收因素在其中的地位和重要性。最后,在结论中联系中国实际提出,我们要将吸引FDI放在一个更大的环境中去考虑,在改善我国整体投资环境和优化税收制度的同时,要考虑到周边国家的税收优惠政策;另外,随着我国外资战略中心向"走出去"转移,我国有必要调整、优化ODI税收政策。Integrating host country and home country, the paper analyzes the status of taxation in the environment of international direct investment. It points out the various factors affecting international direct investment decision in both host country and home country. Then, it gets the status and significance of taxation. In conclusion, the paper shows that improving the overall environment of investment, considering the foreign preferential tax policies, adjusting and improving the preferential policies of ODI are useful for attracting the FDI.

关 键 词：外国直接投资 海外直接投资 东道国 母国 税收因素 

分 类 号：F810.42[经济管理—财政学]