中国西部地区税收政策对吸引外资的影响

西部地区税收优惠政策的实施是否显著增加了流入西部的外资和西部地区外资的增加是否以东部地区外资的减少为代价,是当前需要探讨的两个问题。研究表明,东部地区2000-2003年吸引外资与以往年度全国吸引外资水平无显著差异,而西部地区吸引外资显著高于以往年度全国吸引外资水平。可以认为中国的西部大开发战略,基本起到了引导更多的外资流入西部地区的作用,使得外资在中国东部地区与西部地区之间分布的差异逐渐缩小。即将实施的新税法将继续执行对西部地区鼓励类企业的税收优惠,可以预期,这一规定将有利于中国经济的均衡发展。

On the Impact of Tax Policies on Foreign Direct Investment in China's Western Regions

There are two current issues to be discussed.One is whether western regions' tax incentive policies result in a great increase in the inflow of foreign capital into these areas,and the other is whether the increase in FDI in western areas is at the expense of decrease in FDI in eastern areas.The research on the inflow of FDI in eastern areas in 2000-2003 shows that there is no significant difference than the previous years,but the inflow of FDI in western areas is more than before.The conclusion is that the western regions' tax preferential polices are effective in attracting the inflow of FDI and narrowing the gap between eastern and western areas.It can be inferred that the forthcoming implementation of the new tax laws will be propitious to the balanced development of the Chinese economy.