摘要
RCEP其他成员国逐渐成为中国对外直接投资的热点国家,而东道国的税收竞争力水平在一定程度上代表着当地的投资环境,对吸引中国OFDI具有重要影响。研究发现,RCEP国家税收竞争力的提升显著促进了中国对外直接投资。从中介效应来看,东道国税收竞争力的提升进一步加快当地产业结构的优化升级、促进当地经济的发展,同时促进了中国对外投资增加。从调节效应来看,税收协定的更新对东道国的税收竞争力有正向调节作用,有助于吸引外资流入。中国要做好RCEP成员国纳税环境的调查研究,加强政府间的税收合作,着眼于税收竞争力的提升,推进税制改革,不断优化税收团队。中国企业要充分调研国内外市场,提高对东道国的税收环境变化的敏感度,降低对外投资涉税风险,重视国际化专业化人才培养。
Other RCEP member countries have gradually become hot spots for China’s OFDI,and the level of tax competitiveness of the host country to a certain extent represents the local investment environment,which has an important impact on attracting China’s OFDI.This study finds that the improvement of tax competitiveness in RCEP countries significantly promotes China’s OFDI.From the perspective of intermediary effect,the improvement of the tax competitiveness of the host country has accelerated the optimization and upgrading of the local industrial structure,promoted the development of the local economy,and further promoted the increase of China’s foreign investment.From the perspective of regulatory effect,the renewal of tax treaties has a positive regulatory effect on the tax competitiveness of host countries,which helps to attract foreign capital inflows.China should do a good job in investigating and studying the tax environment of RCEP member countries,strengthen tax cooperation between governments,focus on improving tax competitiveness,promote tax reform,and continuously optimize the tax team.Chinese enterprises should fully investigate the domestic and foreign markets,increase their sensitivity to changes in the tax environment of the host country,reduce the tax related risks of foreign investment,and attach importance to the cultivation of international professional talents.
作者
刘志雄
郝婉钰
LIU Zhixiong;HAO Wanyu(Guangxi Minzu University,Nanning,Guangxi 530007,China)
出处
《山东商业职业技术学院学报》
2024年第2期1-7,33,共8页
Journal of Shandong Institute of Commerce and Technology
基金
国家社会科学基金项目“高质量发展阶段我国征收生态税的双重红利效应研究”(20BJY042)
广西高等学校千名中青年骨干教师培育计划人文社会科学类立项课题“我国生态环境治理对经济增长的影响研究”(2021QGRW028)
2022年广西民族大学研究生教育创新计划项目“双碳背景下北部湾城市群环境协同治理对经济高质量发展的影响研究”(gxun-chxs2022018)。
