摘要
引进外资是我国对外开放的重要组成部分。本文认为"区域(或产业)嵌入性"与"税收政策"是影响外资投资决策的两个主要因素,应该在研究通过税收政策吸引与稳定外资的同时,考虑如何先通过税收政策来加强产业集群的嵌入性,从而更有效地吸引和利用外资。
This paper discusses major factors influencign the decision-making process of foreign investments by utilizing the relationship between the concept of embeddedness and tax policy towards it .Based on theoretical analysis and field study, the paper suggests that tax policy should be designed to enhance the degree of regional or industrial embeddedness so as to attract new foreign investments and stabilize the existing ones.
出处
《涉外税务》
CSSCI
北大核心
2008年第6期24-27,共4页
International Taxation In China
基金
国家社科基金2007年度项目"产业集群的嵌入性与创新机制"(07BJL048)的部分阶段性研究成果
关键词
外资
区域(或产业)
嵌入性
税收政策
Foreign investment Regional or industrial embeddedness Tax policy
