| dc.contributor.advisor | 黃智聰 | zh_TW |
| dc.contributor.author (作者) | 李世聰 | zh_TW |
| dc.creator (作者) | 李世聰 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 14-九月-2009 12:32:09 (UTC+8) | - |
| dc.date.available | 14-九月-2009 12:32:09 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-九月-2009 12:32:09 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0093921023 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/31918 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 行政管理碩士學程 | zh_TW |
| dc.description (描述) | 93921023 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 中國在經過20多年來持續的經濟改革，已然成為國際直接投資的熱門地區。在外商評估赴中國各地區投資的眾多決定因素中，各地區的租稅優惠條件可能是其重要考量因素之ㄧ。因此，本研究的主要目的，在探討中國地方三資企業增值稅率對吸引外資之間的關係。利用2000-2004年《中國統計年鑑》提供的中國30個地區自2000-2004年的追蹤資料（panel data），本文主要研究結果為，就整體與東、中部而言，地方的三資企業增值稅率對吸引外資並沒有顯著的影響。但是，當中國西部地方的三資企業增值稅率愈低時，即會增加外商直接投資該地區的意願。也就是說，相較於投資於東部及中部區域，外商投資在西部區域，更注重當地政府所能提供的三資企業增值稅率優惠條件。另外，本研究也發現，中國的東、中、西部在吸引外資的決定因素上，存在著相當大的差異。 | zh_TW |
| dc.description.abstract (摘要) | After 20 years of economic reforms, China has become one of most popular host countries of foreign direct investment (FDI) in the world. The purpose of this study is thus to investigate whether or not the value-added tax rate plays an important role in the level of regional FDI in China. Using official provincial-level panel data during 2000-2004 from China Statistical Yearbook and empirical model, the main finding of this study is that in general the value-added tax rate does not affect the level of regional FDI. However, as categorizing all regions into eastern, central, and western areas and estimating the regression for respective area, the influence of the value-added tax rate on the level of regional FDI exists in the western area. In addition, the determinants of the level of regional FDI are quite different among three areas. | en_US |
| dc.description.tableofcontents | 第一章 緒論 第一節 研究動機………..……………………………………………….1 第二節 研究目的與研究架構 …………………………………………….6 第二章 文獻回顧與探討 第一節 海外直接投資理論 ……………………………………………10 第二節 影響外商投資中國因素之相關文獻 …………………………14 第三節 中國涉外稅制影響外資投資之相關文獻………………………18 第四節 本章小結…………………………………………………………24 第三章 中國各地區外資與三資企業增值稅率現況 第一節 中國各地區外資投資現況分析………………………………....27 第二節 中國涉外租稅制度………………………………………………32 第三節 中國各地區三資企業增值稅率與外資投資現況分析…………38 第四節 本章小結…………………………………………………………43 第四章 研究設計 第一節 研究方法與變數資料…………………………………………....46 第二節 變數說明與假設………………………………………………....50 第三節 本章小結…………………………………………………………53 第五章 實證結果 第一節 實證模型正確度之檢驗…………………………………………...56 第二節 實證結果分析……………………………………………………...59 第三節 本章小結…………………………………………………………63 第六章、結論與政策意涵 ……………………………………………65 參考文獻 ………………………………………………………………70 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093921023 | en_US |
| dc.subject (關鍵詞) | 三資企業 | zh_TW |
| dc.subject (關鍵詞) | 中國大陸 | zh_TW |
| dc.subject (關鍵詞) | 外商直接投資 | zh_TW |
| dc.subject (關鍵詞) | 增值稅率 | zh_TW |
| dc.subject (關鍵詞) | 優惠政策 | zh_TW |
| dc.title (題名) | 中國三資企業增值稅率對地方吸引外資之影響 | zh_TW |
| dc.type (資料類型) | thesis | en |
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