摘要
中印两国的税收制度对于外资的吸引发挥着至关重要的作用。潜在投资者选择投资项目主要考虑一国的有效平均税率是否具有吸引力。文章运用已被国际学术界广泛认可的D/G模型,利用安永会计师事务所提供的有关数据,从企业和股东两个层面分别估测了中印两国外资居民企业采用不同融资方式、投资于不同资产所承担的有效平均税率,并检验了上述结果对各种假设条件的敏感性。通过较为准确而全面地估测中印两国外资居民企业的有效平均税率,文章的研究结果将更直观地反映出两国外资居民企业的平均税负水平,并有利于判断我国税制对于吸引外资的相对优劣性。
The tax systems both in China and India play a significant role in attracting foreign investment. The effective average tax rate has a great impact on the investment decisions for potential investors. On the basis of D/G model generally-accepted by international academic circles and related data provided by Ernst ＆ Young, from the perspectives of enterprise level and shareholder level, the paper estimates the effective average tax rates burdened by foreign resident enterprises with different financing methods and capital investment in China and India, and then examines the sensitivity of above results to the basic assumptions. Through the exact and comprehensive estimation of effective average tax rates of foreign resident enterprises in China and India, the results can directly reflect the average tax burdens of foreign resident enterprises both in China and India, and it is beneficial to understand the comparative competitiveness of Chinese tax system.
出处
《财经研究》
CSSCI
北大核心
2009年第6期109-119,共11页
Journal of Finance and Economics
基金
2009年度上海市教育委员会科研创新重点资助项目<中国及其周边国家外资企业实际税负估测与分析>阶段性研究成果
项目编号为09ZS77
关键词
中印比较
有效平均税率
D/G模型
税负估测与比较
comparison between China and India
effective average tax rate
D/G model
estimation and comparison of tax burdens
