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本文通过模型分析,研究在东道国和居住国的税收制度体系中,税收对中国跨国公司的影响,以及这些公司对外投资活动的数量和特征。得出的结论:第一,在相同投资环境下,如果居住国税负比较高、投资回报率比较低,企业将选择对外投资替代在其国内的投资。第二,在其他条件相同的情况下,如果居住国与东道国签订了有关税收优惠的协议等,将促进本国企业在该国的投资规模增加。第三,东道国的销售税/间接税对跨国公司的影响大于所得税/直接税的影响。因此,东道国可以通过对间接税率和直接税率的调整吸引更多的跨国投资又防止税收规模的减小。第四,所得税以及营业税等其他税种能够通过改变对外投资企业的投资和转移定价激励因素,对其收入生产模式产生显著的影响。
This paper studies the impact of taxation on Chinese multinationals in the tax system of host and host countries through model analysis, and the quantity and characteristics of these companies’ overseas investment activities. Concluded: First, under the same investment environment, if the tax burden on residence is relatively high and the rate of return on investment is relatively low, the enterprise will choose to invest abroad instead of its domestic investment. Second, under the same conditions, an increase in investment by domestic enterprises in the country will be facilitated if the country of residence signs an agreement on tax incentives with the host country. Third, the impact of sales / indirect tax in host countries on TNCs is greater than that of income taxes / direct taxes. Therefore, the host country can attract more cross-border investment and prevent the tax scale from decreasing by adjusting the indirect tax rate and direct tax rate. Fourth, other taxes, such as income tax and business tax, can have a significant impact on the mode of revenue generation by changing the investment and transfer pricing incentives for enterprises with foreign investment.