中國大陸行政事業性收費對地方投資之影響

莊勝傑

Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/58722

DC Field	Value	Language
dc.contributor.advisor	吳文傑	zh_TW
dc.contributor.author	莊勝傑	zh_TW
dc.creator	莊勝傑	zh_TW
dc.date	2012	en_US
dc.date.accessioned	2013-07-01T09:49:14Z	-
dc.date.available	2013-07-01T09:49:14Z	-
dc.date.issued	2013-07-01T09:49:14Z	-
dc.identifier	G0100255024	en_US
dc.identifier.uri	http://nccur.lib.nccu.edu.tw/handle/140.119/58722	-
dc.description	碩士	zh_TW
dc.description	國立政治大學	zh_TW
dc.description	財政研究所	zh_TW
dc.description	100255024	zh_TW
dc.description	101	zh_TW
dc.description.abstract	中國大陸自1994年實行「分稅制」的財政改革，使得中國大陸地方政府財政收入的份額相對於中央政府大幅下降，為了補足財政缺口，地方政府的收入比重慢慢由預算內收入轉向預算外收入，主要原因就是預算外收入未納入年度預算，地方政府具有完全的裁量權，而預算外收入以行政事業性收費為主要來源。行政事業性收費的種類及項目不斷增加，許多學者認為地方政府濫收費會降低地方投資的誘因，因此本文利用中國大陸官方資料來建構計量模型，探討中國大陸行政事業性收費在實證上是否對地方投資產生影響，利用1999年至2010年中國大陸31個省市的追蹤資料（panel data），經過Hausman檢定後採用two-way fixed effect model，並依投資的資金來源區分為內資及外資，各別分析行政事業性收費對地方投資的影響。由研究發現，行政事業性收費會對地方投資產生顯著的負向影響，屬於內資的投資結論亦同，但屬於外資的投資結果則是不顯著。	zh_TW
dc.description.tableofcontents	第一章　緒論--------------------------------1\r\n　第一節　研究背景----------------------------1\r\n　第二節　研究目的----------------------------6\r\n　第三節　研究架構與流程-----------------------7\r\n第二章　文獻回顧------------------------------9\r\n　第一節　投資理論----------------------------9\r\n　第二節　投資之實證文獻----------------------12\r\n　第三節　行政事業性收費對投資之影響------------19\r\n　第四節　本章小結---------------------------22\r\n第三章　固定資產投資與行政事業性收費------------23\r\n　第一節　固定資產投資政策歷程-----------------23\r\n　第二節　行政事業性收費的發展概況--------------28\r\n　第三節　本章小結----------------------------31\r\n第四章　實證模型設定--------------------------32\r\n　第一節　理論模型----------------------------32\r\n　第二節　實證模型之建立-----------------------36\r\n　第三節　實證變數之假設-----------------------40\r\n　第四節　本章小結----------------------------43\r\n第五章　實證結果之分析-------------------------44\r\n　第一節　實證結果----------------------------45\r\n　第二節　固定效果分析-------------------------50\r\n　第三節　本章小結----------------------------56\r\n第六章　結論與政策意涵-------------------------57\r\n　第一節　結論--------------------------------57\r\n　第二節　政策意涵----------------------------59\r\n參考文獻-------------------------------------61\r\n附　錄---------------------------------------64	zh_TW
dc.language.iso	en_US	-
dc.source.uri	http://thesis.lib.nccu.edu.tw/record/#G0100255024	en_US
dc.subject	行政事業性收費	zh_TW
dc.subject	固定資產投資	zh_TW
dc.subject	追蹤資料	zh_TW
dc.title	中國大陸行政事業性收費對地方投資之影響	zh_TW
dc.title	The influence of administrative and operating fee on the regional investment in China	en_US
dc.type	thesis	en
dc.relation.reference	蔣智群、曾翔（2001），「促進武漢民間投資的對策研究」，《武漢冶金管理幹部學院學報》，11（4），45-49。\r\n劉華、程海峰、蕭豔汾、李麗（2002），「影響儲蓄向投資轉化的因素及稅務對策分析」，《稅務研究》，4，17-20。\r\n劉立峰（2002），「投資穩定增長依靠體制的完善」，《宏觀經濟管理》，6，22-25。\r\n常穎、孫秋梅（2004），「我國民間投資的障礙分析及對策」，《管理科學》，17（3），88-93。\r\n劉溶滄（2001），「論我國當前的財政政策」，《揚州大學稅務學院學報》，1，1-7。\r\nBengoa, M. and Blanca Sanchez-Robles (2002), “Foreign direct investment, economic freedom and growth: new evidence from Latin America,” European Journal of Political Economy, 19, 529-545.\r\nCheng, L. K. and Y. K. Kwan (2000), “What are the determinants of the location of foreign direct investment? The Chinese experience,” Journal of International Economics, 51, 379-400.\r\nClark, W. S. (2000), “Tax Incentives for Foreign Direct Investment: Empirical Evidence on Effects and Alternative Policy Options,” Canadian Tax Journal, 48, 1139-1180.\r\nDesai, M. A., C. F. Foley, and J. R. Hines (2002), “Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment.”\r\nHermes, N. and R. Lensink (2003), “Foreign Direct Investment, Financial Development and Economic Growth,” The Journal of Development Studies, 38.\r\nHines, J. R. (1993), “Altered States: Taxes And The Location Of Foreign Direct Investment In America,” National Bureau Of Economic Research.\r\nHo, O. C. H. (2004), “Determinants Of Foreign Direct Investment In China: A Sectoral Analysis.”\r\nJanicki, H. P. and P. V. Wunnava (2004), “Determinants of foreign direct investment: empirical evidence from EU accession candidates,” Applied Economics, 36, 505-509.\r\nLin, Shuanglin (2005), “Excessive Government Fee Collection in China.” Contemporary Economic Policy, 23(1), 91-106.\r\nLiua, X., C. G. Wang, and Y. G. Wei (2001), “Causal links between foreign direct investment and trade in China,” China Economic Review, 12, 190-202.\r\nMello,L. R. (1999), “Foreign direct investment-led growth: evidence from time series and panel data,” Oxford Economic Paper, 51, 133-151.\r\nMooij, R. A. and S. Ederveen (2003), “Taxation and Foreign Direct Investment: A Synthesis of Empirical Research,” International Tax and Public Finance, 10, 673-693.\r\nMucchielli, J. L. and S. Chedor (1999), “Foreign Direct Investment,Export Performance and the Impact on Home Employment: An Empirical Analysis of French Firms,” The global integration of Europe and East Asia, 19-27.\r\nMutti, J. and H. Grubert (2004), “Empirical Asymmetries in Foreign Direct Investment and Taxation,” Journal of International Economics, 62, 337-358.\r\nSethi, D., S. E. Guisinger, S. E. Phelan, and D. M. Berg (2003), “Trends in foreign direct investment flows: a theoretical and empirical analysis,” Journal of International Business Studies, 34, 315-326.\r\nSun, H. (2001), “Foreign Direct Investment and Regional Export Performance in China,” Journal of Regional Science, 41, 317-336.\r\nSun, Q., W. Tong, and Q. Yu (2002), “Determinants of foreign direct investment across China,” Journal of International Money and Finance, 21, 79-113.\r\nTsai P. L. (1994), “Determinants of Foreign Direct Investment and Its Impact on Economic Growth,” Journal of Economic Development, 19, 137-163.	zh_TW
item.cerifentitytype	Publications	-
item.fulltext	With Fulltext	-
item.languageiso639-1	en_US	-
item.openairetype	thesis	-
item.openairecristype	http://purl.org/coar/resource_type/c_46ec	-
item.grantfulltext	open	-
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