内、外资企业所得税率统一、市场竞争与政府的国有企业民营化决策

2008年1月1日实施的《中华人民共和国企业所得税法》，改变了过去内外资企业税率差异化的做法，这相对地提高了外商直接投资的所得税率。在转轨经济的背景下，如果市场结构是竞争性的，内资企业、外资企业和政府必然会对这次税率的变动做出反应。通过运用产业组织的寡头市场分析框架，我们的结论是，FDI所得税率的提高不仅会促进中国的国有企业民营化进程，同时，FDI的所得税率的提高不仅不会减少依赖于中国市场的FDI投资量，而且还会吸引更多的FDI进入中国。

The Rate of Income Taxes Mergers of the Domestic and Foreign Enterprise,Market Competition and the Government's Decision in Privatization of State-owned Enterprise

The Law of Income Tax of Enterprise has been implemented from January 1st,2008,changes the tax rate difference between domestic and foreign enterprise,which promotes the tax rate in foreign direct investment.If market structure is competitive,domestic and foreign enterprises as well as government will surely react to the change of this tax rate under economic transition circumstance.By using industrial organization's oligopoly competition analysis framework,we can draw the conclusion that the increaseof the...