贵州财经大学学报

贵州财经大学学报 ›› 2021 ›› Issue (01): 1-9.

• 宏观经济 •    下一篇

税率变动与FDI空间分布——基于我国“两税合并”改革的准自然实验

王宝顺, 梅思雨   

  1. 中南财经政法大学 财政税务学院, 湖北 武汉 430073
  • 收稿日期:2020-06-10 出版日期:2021-01-15 发布日期:2021-01-18
  • 作者简介:王宝顺(1981-),男,河南汤阴人,中南财经政法大学财政税务学院副教授,经济学博士,硕士生导师,税务师,研究方向为公共支出、税收理论与政策;梅思雨(1996-),女,湖北广水人,中南财经政法大学财政税务学院博士生,研究方向为税收理论与政策。
  • 基金资助:
    国家自然科学基金“影子银行与中国经济：一个从微观到宏观的分析框架”（71661137005）；中央高校基本科研业务费项目（2722019PY026）。

Tax Rate and Spatial Distribution of FDI—Quasi-natural Experiment Based on the reform of Corporate Income Tax Unification in China

WANG Bao-shun, MEI Si-yu   

  1. School of Public Finance and Taxation, Zhongnan University of Economics and Law, Wuhan, Hubei 430073, China
  • Received:2020-06-10 Online:2021-01-15 Published:2021-01-18

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摘要： 基于我国2008年企业所得税“两税合并”改革的准自然实验，实证考察了税率变动对FDI的动态空间分布。结果表明，各地FDI的变动受到税率变动显著影响，税率上升区会驱离FDI，而税率下降会吸引FDI，基础设施和营商环境因素对FDI的空间分布有着显著影响。应赋予地方部分税收自主权，利用税收税率差异引导资本的空间布局，既要完善基础设施建设，更要注重改善其营商环境。

关键词: 税率, FDI空间分布, “两税合并”改革, 准自然实验

Abstract: Since Tax determines capital cost, does the change of tax rate affect the spatial distribution of FDI? Based on the quasi natural experiment of Corporate Income Integration reform of in 2008, this paper empirically studies the dynamic spatial distribution of FDI caused by the change of tax rate. The results show that the change of FDI in different regions is significantly affected by the change of tax rate. The rising tax rate will drive away FDI outflow, while the falling tax rate will attract FDI inflow. Besides, the spatial distribution of FDI is significantly influenced by the infrastructure and business environment. The policy implications of the research results are to use tax policies channel the spatial distribution of capital, improve infrastructure construction and business environment.

Key words: tax rate, FDI distribution, corporate income integration reform, quasi natural experiment

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