内、外资企业所得税率统一、市场竞争与政府的国有企业民营化决策  

The Rate of Income Taxes Mergers of the Domestic and Foreign Enterprise,Market Competition and the Government's Decision in Privatization of State-owned Enterprise

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：《兰州学刊》2009年第5期62-65,共4页

基　　金：辽宁省教育厅资助的一般项目"辽宁省县域经济主导产业选择与产业集群构建研究"(项目编号:2008251)的阶段性成果

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税率差异化的做法,这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,我们的结论是,FDI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,FDI的所得税率的提高不仅不会减少依赖于中国市场的FDI投资量,而且还会吸引更多的FDI进入中国。The Law of Income Tax of Enterprise has been implemented from January 1^st, 2008, changes the tax rate difference between domestic and foreign enterprise, which promotes the tax rate in foreign direct investment. If market structure is competitive, domestic and foreign enterprises as well as gevernment will surely react to the change of this tax rate under economic transition circumstance. By using industrial organization＇s oligopoly competition analysis framework, we can draw the conclusion that the increase of the rate of FDI＇s income tax promotes the process of privatization of state - owned enterprise, but also increase the amount of FDI.

关 键 词：所得税 FDI 寡头竞争 国有企业的民营化 

分 类 号：F123.15[经济管理—世界经济]