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| 摘要: |
| 根据定量分析,我国的资本外逃是未来一到两年的外国直接投资的重要组成部分;可以推断,中国的外国直接投资有50%以上是国内资本的转化形式.国内资本过渡到国外后再以外国直接投资的身份回到中国,主要原因是中国政府对外资给予了过多的优惠.中国要控制资本外逃,应该在国内市场上平等地对待所有市场主体,消除给予外资的超国民待遇. |
| 关键词: 资本外逃 过渡性资本外逃 外国直接投资 税收优惠 |
| DOI： |
| 分类号:F832.6 F812.42 |
| 基金项目: |
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| Positive analysis of relationship between domestic capital flight foreign direct investment and favorable taxation policy in China |
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CHEN Zhen
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| Abstract: |
| The paper investigates the relationship between the domestic capital flight (CF), foreign direct investment (FDI) and the favorable taxation policy in China. Quantitative analysis shows that capital flight of China is important component of FDI in recent one or two years. The research indicates that above 50% FDI comes from CF in the last few years. Domestic CF is changed into FDI and then returns to China, which results from too much favorable taxation policy which Chinese Government gives FDI. The government who wants to control the CF should make a fair domestic market policy in which everyone has the equal rights and is treated at the same status and superior national treatment to foreign capital should be wiped out. |
| Key words: capital flight,intermediate capital flight,foreign direct investment,favorable taxation policy |
