“一带一路”与中国对外直接投资:效应和影响机制  

The Belt and Road Initiative and China’s Foreign Direct Investment:Effects and Influence Mechanism

作　　者：周波[1] 李国英 李冀宁 ZHOU Bo;LI Guoying;LI Jining

机构地区：[1]宁东北财经大学财政税务学院 [2]东北财经大学财政税务学院 [3]辽宁科技大学经济与法律学院

出　　处：《税务研究》2022年第4期112-120,共9页

基　　金：国家自然科学基金面上项目“财政分权、政府间经济职能分工与我国宏观经济稳定:生成机制、实证检验与改革方略选择”(项目批准号:71873024);教育部人文社会科学基金项目“我国参与区域性国际公共产品供给研究”(项目批准号:17YJAGJW001)的阶段性研究成果。

摘　　要：“一带一路”倡议有助于充分利用国内国际两个市场和资源,在更大范围、更广领域上优化资源配置,提高开放水平。研究发现:“一带一路”倡议对中国向“一带一路”沿线国家直接投资起到显著促进作用;“一带一路”倡议制度框架,有利于沿线国家降低税负,提高税收征管效率,进而通过改善税收营商环境,显著提高中国对沿线国家的对外直接投资水平。因而,应继续推动中国与“一带一路”沿线国家税收合作,帮助沿线国家提高税收征管能力;加快中国与“一带一路”沿线国家税收协定谈判和签署步伐,修订现有已签订的税收协定中的不适宜条款;继续基于“一带一路”框架优化中国“走出去”企业对外投资税收服务,为中国企业参与对外直接投资创造良好的税收环境。The Belt and Road Initiative helps to fully use domestic and international markets and resources,optimize the resources allocation in a wider range and fields,and enlarge the openness level.This paper shows that the Belt and Road Initiative has played a significant role in promoting China’s direct investment in the countries along the Belt and Road;The Belt and Road initiative institutional framework has significantly increased China’s foreign direct investment level in the countries along the route by reducing the tax burden and improving the efficiency of tax collection and management and then improving the tax business environment.Therefore,the paper argues that it is necessary to promote tax cooperation between China and the countries along the Belt and Road to improve tax collection and management capabilities,accelerate the pace of negotiation and signing of tax treaties between China and the countries along the Belt and Road and revise inappropriate terms in existing tax treaties that have been signed,and optimize the tax services for China’s going-out enterprises’outbound investment based on the Belt and Road framework,so as to create a good tax environment for Chinese enterprises to participate in foreign direct investment.

关 键 词：“一带一路” 对外直接投资 税收营商环境 税收征管效率 税收协定 

分 类 号：F812.42[经济管理—财政学] F125