“两税合一”对内外资企业发展的影响分析

华中科技大学硕士学位论文“两税合一”对内外资企业发展的影响分析姓名：孙秀凤申请学位级别：硕士专业：企业管理指导教师：龚朴20061031IWTOKruskal-WallisHLSDIIAbstractIntheinitialperiodofthereformandopenuptotheoutsideworldpolicy,inordertoattractforeigncapital,ourcountrygavethepreferentialbenefitoftheincometaxfortheforeigncapitalenterprises.AfterChina’sjoinedtotheWTO,thiskindoffavorabletreatmentincreasinglyappearsnotfair.Thereforeexpertsappealinabundancetoimplementtheunifiedincometaxrateandprovidearelativefaircompetitiveenvironment.“TheIncorporationofTwoSetsofCorporationIncomeTaxSystems”hasalreadybecomethehottopicofgettingridofdifficultpositionwhichhasbeenarguingformanyyears,thefirstkindofprojectofthe“twomeetings”,andbuildingfaircompetitiveenvironmentforbothforeigncapitalenterprisesandstate-ownedenterprises.Thisarticlestartedfromdescribingthepresentsituationofincometaxinourcountry,consideredthedifferencesbetweenforeigncapitalenterprisesandstate-ownedenterprises,suchastheincomestructure,economicefficiency,competitiveabilityandsoon,tofindweatherthepresentincometaxsystemhasbroughtthenegativeinfluencetoenterprises’development,andhasbroughttheobviousdifferenceintheincometaxburdenamongindustries,whichcouldbeusedtojudgetheadvantageof“TheIncorporationofTwoSetsofCorporationIncomeTaxSystems”,aswellasthepossibilityoffaircompetitionunderdifferentownershipsystems.Last,tookthecorrelationanalyzingofFDIanditssectorsinChinaforemphasis,judgedtheinfluencebroughtbytheincometaxsystem.Inordertobreakthroughthetraditionalresearchpattern,thisarticleusedJorgenson'sboundaryactualtaxratemodelandtheimprovedactualtaxratemodeltojudgetherationalityoftheactualincometaxstructure;usedKruskal-Wallis(theHtest)andLSDtesttoguaranteetheaccuracyoftheobtaineddata;EstablishedthestatisticalmodeltoanalyzeFDI(ForeignDirectInvestment)andallitsinfluencingfactors,andmaketheoreticaljudgmenttoforeignenterprises’investmentdecision-making.Keywords:TheIncorporationofTwoSetsofCorporationIncomeTaxSystems;IncomeTaxofBusinessEnterprises;IncomeTaxBurden;FDI_____111.11994WTO10%[1][2][3][4]2[5][6]1.21.2.1WTO2070[7]2120[8]198615%25%34%46%34%199022310%[9][10]1.2.2()(1)(1)(1)rkCtδψθ+×−−=−×−Crδθtkψθψk[11]1980[12]Rosen[13]33%48%13%1/31/2[14][15][16][17][18]200223.2%20.79%6.7%3.8%8.86%[19]100.68%[20][20][21][22][23][24]KahleWalklingkruskal-wallisH[26]20002002[25]2004200554FDIFDI[27]1.362[28]20066320061994[29]72.1([1994]009)([2000]84)[30]19942.219801994WTOWTO10%[31]133%15%24%840%100%3%80%33%33%18%27%033102(2-1)2-1()3%2-18001009850(800/)120168%10035()2-2800800961029.61616.411003535642.9954733%33%15%7.5%212.19180.5182.0541.0332001201015%4103712.23[32]200514389315.6%10753.5%20048494025[33]5WTO2001[34]WTO11WTO2.3[35]1[36][37]1981[38]()(1)(1)(1)rkCtδψθ+×−−=−×−[17]1()1ckctZFRtδδ−+=+−2-1kF(1)[(1)]ecRrtiββπ=−+−−2-2δβr+π12iZctnprerriβπ−rnper(1)rirββπ=−+−2-3nprnprnper(r)i(1)r(i)βββπ+−=−+−2-4(2-4)cr:cer(1)r(i)ββπ=−+−2-5:ckc(1E)Fr−=2-6cEkFkcckFrEF−=2-72=+[40]200120043013[41](npr)=-2-8()2-32-3npr20012002200320042.523.313.754.133.163.813.864.514.214.775.175.341.433.644.064.29er(2-4)nper(r)i(1)r(i)βββπ+−=−+−2-92-4β=+r=200119.45%200220.366%200315.59%200418.43%π=−()20012004π1.1%0.4%0.2%2.2%3.4%i13[41]20015.94%200220035.49%20045.46%142-42-5cer(1)r(i)ββπ=−+−2-102-4er20012002200320044.085.9810.6312.296.448.6011.4912.877.298.3410.8411.736.266.5411.1311.982-5cr20012002200320044.975.566.206.455.866.386.416.516.336.677.067.885.885.796.476.882-520012004(kF)ckc1tZF(R)1tδδ−+=+−2-11ecR(1)r[(1t)i]ββπ=−+−−2-12δ9.6%2-6[42]11.86%159.6%[33]Z201055%195220034.73%4.73%ct33%30%3%33%3%2-6200120022003200410.0611.0412.0212.7711.2412.0912.2712.4412.2112.8413.5513.6111.3811.4312.4212.752-7kcckFrEF−=2-1319942-7200120022003200436.634.6433.4234.4933.8634.2333.7633.6723.1621.5522.2922.1227.6528.7828.4127.731633%33%33%81993(1000)[43]17327%30%[19][44]25%[45]25%[46][19][47]20002002[25]183.13.1.1[48][49][50][51]20042005AABB200520042005611200459454289%91%[52]21193.1.2200020023.1.3Pearsonkruskal-wallisH[53]LSDkruskal-wallisH[54][55]1niiiSFaIβµ==++∑3-120SFIi1iI=0iI=1,221n=⋅⋅⋅SPSS3.23.2.13-1%20045941220862867823.4920056111303523291425.25---1.763-2%17.03121.3624.11131.2333.04141.1142.62151.0152.44160.9562.39170.8172.24180.7782.18190.3691.7420-0.52101.6121-0.83111.473-120045941220.86286.7823.49%20056111303.52329.1325.25%20041.76%212119200520043-27.03%0.52%0.83%20052200520043.8%11.6%200520043.2.213-320045942055321572522005611213342159473-3.80%1.41%3-320045942.0620056112.133.80%1.571.591.41%1.76%223-4Pearson2004-0.234**0.0035942005-0.527**0.001611**1%3-4200420051%200522004200521Pearson3-520045%1781%81%20055%1990.5%101%1%65%156233-520042005PearsonPearson-0.622**0.00126-0.802**0.00025-0.494*0.03125-0.554**0.00427-0.941*0.01332-0.451**0.00633-0.011*0.04833-0.662*0.02129-0.467**0.00423-0.772**0.00028-0.125**0.00827-0.336**0.00529-0.082**0.00919-0.788**0.00124-0.875*0.02128-0.479**0.00228-0.890*0.01631-0.707**0.00030-0.3710.08127-0.371*0.02429-0.620**0.00137-0.498*0.02933-0.773**0.00125-0.844*0.01124-0.4230.0562-0.688*0.0272-0.365*0.03578-0.761*0.01084-0.547**0.00324-0.600**0.00221-0.486**0.00929