统一企业所得税率对我国经济转轨进程的影响——以存量的国有企业民营化和流量的民营企业进入规模为例  

Uniform Income Tax Rates for Domestic and Foreign-funded Companies,Market Competition and Decision-making in the Privatization of State-owned Enterprises

作　　者：叶满城[1] 

机构地区：[1]辽宁大学经济学院,辽宁沈阳110036

出　　处：《贵州财经学院学报》2009年第3期49-53,共5页Journal of Guizhou College of Finance and Economics

基　　金：辽宁大学2008年度青年基金项目"基于混合寡头数量竞争框架下的开放程度与国有企业民营化关系研究"(200824);辽宁省教育厅一般项目"辽宁省县域经济主导产业选择与产业集群构建研究"(2008251)部分成果

摘　　要：2008年1月1日实施的《中华人民共和国企业所得税法》,改变了过去内外资企业所得税率差异化的做法,相对地提高了外商直接投资的所得税率。在转轨经济的背景下,如果市场结构是竞争性的,内资企业、外资企业和政府必然会对这次税率的变动做出反应。通过运用产业组织的寡头市场分析框架,可知FD I所得税率的提高不仅会促进中国的国有企业民营化进程,同时,FD I的所得税率的提高不仅不会减少依赖于中国市场的FD I投资量,而且还会吸引更多的FD I进入中国。The Corporate Income Tax Law of the People＇s Republic of China, taking effect on January 1,2008, has changed differentiated tax rates for foreign-funded enterprises and relatively increased income tax rates for FDI. Against the background of economic transition , domestic and foreign-funded enterprises as well as government will inevitably react to the change if the market structure is competitive. This paper makes an analysis of the issue, using the oligopolistic market framework of industrial organizations. It is concluded that the rise in income rates for FDI will promote the privatization of state-owned enterprises and that it will not result in a fall in the FDI relying on the domestic market and will attract more inward FDI.

关 键 词：所得税 FDI 寡头竞争 国有企业的民营化 

分 类 号：F810.422[经济管理—财政学]