海外投资的税收激励政策研究

【作者】 董晓岩；

【导师】 苑新丽；

【作者基本信息】 东北财经大学 ， 财政学， 2003， 硕士

【摘要】 二十世纪九十年代后期，国家提出实施“走出去”战略，坚持“请进来”和“走出去”相结合，全面提高对外开放水平。党的十六大上提出“鼓励和支持有比较优势的各种所有制企业对外投资，带动商品和劳务出口，形成一批有实力的跨国企业和著名品牌”。“走出去”战略和鼓励海外投资的政策确立后，如何设计实施鼓励我国企业走出国门、进行海外投资的具体措施，就成为亟待解决的问题。本文写作的目的就在于研究如何适应我国鼓励海外投资政策的要求，构建适应我国实际情况、符合国际惯例、完整规范的海外投资税收激励政策体系。围绕这一目的，本文分五个部分来展开论述： 第一部分主要探讨了鼓励我国企业进行海外投资的必要性和可能性。这一部分决定了写作这篇文章是否有价值。首先，比较优势理论是我国发展海外投资的理论依据。开展海外投资并不完全取决于一国在经济发展水平、外汇资金和技术等方面的绝对优势，而主要取决于它们的比较优势。其次，解决在我国国内建设资金相对缺乏的情况下，鼓励我国企业进行海外投资有没有必要的问题，指出发展海外投资有利于我国经济的长远发展。最后，研究了我国鼓励海外投资有没有可能的问题，阐述了我国企业在某些方面的比较优势，国家财力的逐年增长也为政府扶持海外直接投资的发展提供了雄厚的物质保障。 第二部分主要研究了税收激励政策及其对海外投资的刺激效应。首先，介绍了税收激励政策的含义、工具类型，并对之进行理论分析与客观评价。其次，阐述了税收与海外投资相关性的经济基础和具体表现，并利用哈特曼模型指出，居住国的税收政策会对“不成熟”子公司的投资决策产生影响，我国政府在鼓励企业海外投资方面应该是大有作为的。 第三部分主要阐述了我国现行与海外投资有关的税收政策的缺陷。首先，大致介绍了我国海外投资的概况，指出我国的海外投资不仅数量少，而且存在着较多问题，这与政府长期以来缺乏对海外投资的系统扶持密不可分。其次，对我国现在与海外投资有关的税收政策作一简单介绍。最后，重点分析这些税收政策存在的缺陷，包括所得税和税收协定方面的问题，以及税收政内容提要策缺乏明确的投资导向作用。 第四部分主要对世界各国曾经实行过的鼓励本国企业进行海外投资的税收优惠政策作一简单的介绍。首先，分国家介绍了部分发达国家(包括美国、日本、德国等)和新兴工业化国家和地区(包括新加坡、马来西亚、中国台湾等)曾经实行的海外投资税收激励政策。其次，对这些政策进行归纳总结，得出一般的政策手段:主要包括所得税和关税方面的优惠措施。 第五部分是本文的核心所在，探讨了如何对我国现行的海外投资税收政策进行增、删、改，全面构建我国的海外投资税收激励政策体系。首先，从总体上明确了构建我国海外投资税收激励政策的原则和思路。其次，从所得税、税收协定和关税方面设计鼓励海外投资的具体措施，并指出要突出税收政策对投资的产业导向作用。最后，指出了构建鼓励企业海外投资的税收政策体系应注意的问题，并简要列示了鼓励海外投资的其他政策措施。更多还原

【Abstract】 In the late 1990s, the stratagem of "going out" was put forward in China to achieve the integration of "coming in" and "going out", in order to enhance the levei of opening up. It was brought forward on the 16th national congress of the CCP that encouraging and supporting those firms with comparative advantages to invest abroad to spur commodity and service export and shape a few multinational corporations and famous brands. After the establishment of the "going out" policy, it becomes an urgent problem to devise and implement some measures to encourage Chinese firms to invest abroad. The purpose of this thesis is: how to construct the system of tax incentive policy for overseas investment, which conforms to international convention and adapts to the condition of China, to meet the demands of encouraging overseas investment. Surrounding this purpose, this thesis is divided into five parts.The first part discusses the necessity and probability of supporting Chinese firms to invest abroad. This part determines the value of this thesis. Firstly, the theory of comparative advantage is the base of developing overseas investment of China. It does not necessarily have to possess absolute advantages for a country to invest abroad. If only it holds some comparative advantages, it can make overseas investment. Secondly, illustrate the necessity to invest abroad confronting the fact that domestic development is short of capital. In the long run, overseas investment has great benefit on our economy. Finally, the probability of supporting overseas investment is studied. Some comparative advantages of our firms determine that there is opportunity for them to participate in international competition, while the increase of fiscal revenue makes it possible for the government to support overseas investment by means of a series of tools.The second part studies tax incentive policy and its stimulation effect on overseas investment. First of all, introduce the definition and tools of tax incentive policy and make theoretical analysis and impersonal evaluation on it. Next, expatiateon the economic base and detailed manifestation of the relation between tax and overseas investment. With the help of the Hartman Model, we come to the conclusion that tax policy of the inhabitation country has some effect on the investment decision of immature subsidiary company. Therefore, Chinese government has much to do to encourage its overseas investment.The third part centers on the defects of the actual tax policies related to overseas investment in China. In the first place, general situation of the overseas investment of China is supplied. With the absence of government support for a long period of time, overseas investment of China is small in amount and has some problem. In the next place, the actual tax policies related to overseas investment in China are briefly introduced. Lastly, analyze in detail the defects of these policies, including problems in income tax and tax agreement, and point out that these policies cannot direct firms to invest in the right areas.The fourth part introduces briefly some tax incentive policies that have been carried out in other countries of the world. First, present some policies of several developed countries and new-industrialized countries or regions. Second, summarize these policies to educe the general policy tools, including measures on income tax and tariff.The last part is the core of this thesis. It probes into the problem of how to add, delete or revise the actual tax policies to construct a tax incentive policy system for overseas investment. Above all, the principle of this construction is provided. Next, detailed measures on income tax, tax agreement and tariff are designed and the direction effect of these measures is emphasized. In the end, point out some problems that should be paid attention to in the construction process and list briefly some other policy resorts exclusive of tax.更多还原