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| 摘要: |
| 本文把税收敏感度分析引入到税收政策制定过程中,通过实证性分析,评估FDI对东道国政府课征税收或各项税收的变动所引起的敏感程度,反映FDI因税收优惠政策变化而引起的各种经济现象,从而有效的分析现有的税收优惠政策对于吸引FDI现实作用,可以使我国在制定新的税收政策调整过程中,更加具有针对性. |
| 关键词: 税收优惠 敏感度 |
| DOI： |
| 分类号:F830.59 F810.422[著者标引] |
| 基金项目: |
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| Analysis of FDI sensitivity to favorable taxation |
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SU Jian-hua
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| Abstract: |
| This article introdules the taxation sensitivity analysis making the taxation policy. Through positive analysis, the sensitivity of FDI to the tax change or the all kind of taxes levied by the host country is calcttlated, which reflects all kind of economic phenomena caused by the change of the tax preference policy. As a result, the real role of present taxation preference policy to attract FDI is effectively analyzed, which is much more pertinent to making new taxation policy of China. |
| Key words: FDI |
