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1、云南财经大学 硕士学位论文 外商直接投资与云南涉外税收收入关系研究-基于VAR模型实证 分析 姓名：罗夏兵 申请学位级别：硕士 专业：税收学 指导教师：陈庆萍 2011-05 摘 要 I 摘摘 要要 随着中国改革开放的深入，云南省吸引的外商直接投资额总量不断增长， 一方面带动了国民经济各个行业的发展，另一方面也促进了涉外税收收入的增 长，为云南省提高基础设施水平、改善投资环境提供了建设资金。关于外商直 接投资与税收之间关系的研究，多年来一直停留在涉外税收优惠对外商直接投 资流入的激励作用上，而财政税收等政策环境带来的经济效应所引起的外商直 接投资增长方面的研究却很少，特别是有关我国西部地区在这
2、方面的研究则更 少，众所周知，发展西部地区经济最重要的是要吸引投资，而外商投资又是其 中非常重要的一个部分。与此同时，中国-东盟自由贸易区的建立和西部大开发 战略的实施，为西部地区经济的发展创造了条件，而财政税收政策作为国家调 控经济的重要杠杆之一在发展西部经济中就显得尤为重要。随着经济全球化， 区域经济一体化的发展，云南在吸引外商直接投资上面临新的机遇与挑战。正 是基于此，本文从理论和实证的角度研究了外商直接投资与云南涉外税收收入 相互影响的关系，并就完善相关的涉外收税政策和如何提高云南省吸引外商直 接投资的水平，提出了政策建议。 本文第一章为绪论部分，包括文章的选题背景与研究意义、文献综述
3、、研 究思路与方法；第二章分析了外商直接投资与涉外税收收入关系的理论基础； 第三章对涉外税收收入和外商直接投资相互关系做了基本分析，分析了外商直 接投资和涉外税收收入相互作用的经济机制；第四章重点分析了影响云南省外 商直接投资的相关因素，选取相关变量建立 VAR 模型，并对相关变量进行了协 整检验和 Ganger 因果关系检验；第五章是 VAR 模型的脉冲响应函数分析和预 测差分分解分析；第六章就完善相关的涉外税收政策以及提高云南省吸引外商 直接投资的能力提出了自己的一些建议。本文的特点在于：首先对外商直接投 资与云南涉外税收收入进行了基本分析，然后以外商直接投资和涉外税收收入 作为变量，建立
4、 VAR 模型，全面分析了两者的相互关系，这也是本文可能的创 新之处。本文的最后是根据结果提出了在中国-东盟自由贸易区的发展下以及西 部大开发战略的实施下，云南省应增强区位优势、完善涉外税收政策、提高基 础设施水平、改善投资环境等，从而吸引更多外商直接投资的建议。 摘 要 II 关键词：关键词： 外商直接投资； 涉外税收收入； VAR 模型 Abstract III Abstract With Chinas reform and opening up, Yunnan Province to attract foreign direct investment total is growing,
5、on the one hand greatly stimulate the development of various sectors of national economy, on the other hand foreign direct investment also contributed to the growth of foreign-related tax revenue, Yunnan Province to improve the level of infrastructure, improving the investment environment provides f
6、unds for construction.Taxation of foreign direct investment and the relationship between the research has been stuck in tax incentives for foreign investment inflows of foreign direct incentive, while finance and tax policy environment, the economic effects caused by the growth of foreign direct inv
7、estment in the research is very less, in particular the western region of China studies in this area less. As we all know, development of Western Chinas most economically important to attract investment, and attracting foreign investment is a top priority. At the same time, fiscal and tax policy as
8、an important lever of state regulation of economic development in the West is particularly important. Based on this, this article from the perspective of theoretical and empirical studies of foreign direct investment and foreign-related tax revenue in Yunnan relationship of mutual influence, and to
9、improve related policies and how to improve foreign-related taxes to attract foreign direct investment in Yunnan Province, the level of proposed policy recommendations. The first chapter is an introduction section, including articles in the research background and significance of the topic, literatu
10、re review, research ideas and methods; The second chapter analyzes foreign direct investment and foreign relations of the theoretical basis of tax revenue; Chapter III of the foreign-related tax revenues and foreign direct investment in the relationship between a basic analysis, analysis of foreign
11、direct investment and foreign economic mechanism of interaction between tax revenues; Chapter IV focuses on analysis of the impact of foreign direct investment in Yunnan Province, the relevant factors, select the relevant variables VAR model is Abstract IV established, and related variables were co-
12、integration test and Ganger causality test; Chapter V is VAR model impulse response function analysis and prediction of differential decomposition analysis; Chapter VI to improve the relevant foreign-related tax policies as well as attracting foreign direct investment in Yunnan Province, the ability
13、 to put forward their own suggestions. This is characterized by: First, foreign direct investment and foreign-related tax revenue in Yunnan were fundamental analysis, Then analyzes the foreign tax policies, economies of scale, agglomeration effects, labor costs, human capital and infrastructure fact
14、ors attract foreign direct investment in Yunnan Province, Finally, select the foreign direct investment and foreign-related tax revenues are two variables, VAR model, a comprehensive analysis of the relationship between the two, This is the innovation of this article. Finally, this article is based
15、on the results presented in the China - ASEAN Free Trade Area and the western development strategy, Yunnan Province, should strengthen regional advantages, improve foreign-related taxation policy to improve the level of infrastructure, improve the investment environment to attract more foreign inves
16、tment proposals. Key words: Foreign direct investment ;Foreign-related tax revenues ;VAR model 学位论文原创性声明 声明：本人所呈交的学位论文，是本人在导师的指导下，独立进 行研究工作所取得的成果。 尽我所知， 除文中已经注明引用的内容外， 本论文不含任何其他个人或集体已经发表或撰写过的作品成果。 对本 文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。 本人完全意识到本声明的法律结果由本人承担。 论文作者签名： 日期： 年 月 日 学位论文版权使用授权书 本人完全了解云南财经大学有关保留、 使用学位论文的规定， 即： 学校有权保留并向国家有关部门或机构送交论文和论文电子版， 允许 学位论文被查阅或借阅；学校可以公布学位论文的全部或部分内容， 可以采用影印、缩印或其它复制手段保存、汇编、发表学位
