东道国政府治理、避免双重征税协定对中国OFDI的影响  

The Impact of Host Government Governance and Double Taxation Agreements on China's OFDI

作　　者：陈伟光 钟快 郭晴 CHEN Weiguang;ZHONG Kuai;GUO Qing(Guangdong Institute of International Strategy, Guangdong University of Foreign Studies, Guangzhou 510420, China;School of Finance, Guangdong University of Foreign Studies, Guangzhou 510006, China)

机构地区：[1]广东外语外贸大学广东国际战略研究院,广东广州510420 [2]广东外语外贸大学金融学院,广东广州510006

出　　处：《经济与管理评论》2020年第5期135-146,共12页Review of Economy and Management

基　　金：教育部创新团队发展计划“中国参与全球经济治理机制与战略选择”(IRT_17R26)。

摘　　要：近年来,中国对区域全面经济伙伴关系(RCEP)国家的投资不断上升。采用2007-2018年中国对15个RCEP国家的投资存量数据,利用固定效应模型检验东道国政府治理、避免双重征税协定(DTT)对中国OFDI的影响。研究结果表明:(1)RCEP国家整体政府治理水平与中国对外直接投资(OFDI)并不存在显著相关性;(2)避免双重征税协定(DTT)可以有效地促进中国对RCEP国家进行直接投资。基于以上研究结论,提出了相应的对策建议。In recent years,China's investment in the countries of the Regional Comprehensive Economic Partnership(RCEP)has been on the rise.Using the investment stock data of 15 RCEP countries from 2007 to 2018,the influence of the host country's government governance and the Double tax treaty(DTT)on China's OFDI is tested by using the fixed-effect model.The results show that the governance of the RCEP host countries is not significantly correlated with China's OFDI,while the DTT has a significant promoting effect on OFDI.Based on the above conclusions,some suggestions are proposed.

关 键 词：东道国政府治理 避免双重征税协定 RCEP 对外直接投资 

分 类 号：F744[经济管理—国际贸易]