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本文将经济地理因素和税收负担作为解释变量,采用面板数据模型实证检验税负差异对地区资本流入的影响。分析显示:无论是从全国还是三大经济区域来看,税负差异都是影响区域外商直接投资流入的重要因素。为吸引外资,各地均存在一定的减税空间。当前降低东部地区的税负有助于促进当地的产业结构升级,而降低中西部地区税负是协调区域经济发展的重要手段。
In this paper, economic geography and tax burden are taken as explanatory variables, and panel data model is used to test the impact of tax burden differences on regional capital inflows. The analysis shows that the differences in tax burden are both important factors that affect the inflow of foreign direct investment in the region, both in the national economy and in the three major economic regions. In order to attract foreign investment, there is a certain amount of tax reduction in various places. At present, reducing the tax burden in the eastern region will help promote the upgrading of the local industrial structure. Reducing the tax burden in the central and western regions is an important measure to coordinate the development of the regional economy.