东道国税收环境对中国 OFDI 区位选择的影响研究 ——基于“一带一路”沿线国家的实证分析

作者	沈敏婕
姓名汉语拼音	Shen Minjie
学号	2019000002016
培养单位	兰州财经大学
电话	18895689189
电子邮件	1164373718@qq.com
入学年份	2019-9
学位类别	学术硕士
培养级别	硕士研究生
学科门类	经济学
一级学科名称	应用经济学
学科方向	国际贸易学
学科代码	020206
第一导师姓名	蔡文浩
第一导师姓名汉语拼音	Cai Wenhao
第一导师单位	兰州财经大学
第一导师职称	教授
题名	东道国税收环境对中国 OFDI 区位选择的影响研究 ——基于“一带一路”沿线国家的实证分析
英文题名	Research on the impact of host country's tax environment on China's OFDI location choice —— Based on the empirical analysis of countries along “the belt and Road”
关键词	“一带一路” 税收环境 OFDI 区位选择异质性分析
外文关键词	"The Belt and Road" ; Tax environment ; OFDI location choice ; Heterogeneity analysis
摘要	随着“一带一路”倡议的实施与推进，中国与“一带一路”的经贸合作日益密切，展现出“活力旺盛、韧性强劲”的特点，“一带一路”沿线国家逐渐成为中国 OFDI 的热点区位。然而，中国沿线国家税收制度差异较大,税收法治化、税收廉洁的程度也不尽相同，使得中国企业对“一带一路”沿线国家进行投资时面临着复杂的税收环境。因此，本文提出以下问题：东道国不同维度的税收环境是否会影响中国 OFDI 区位选择吗?如果会，又是如何影响中国 OFDI 区位选择的呢? 鉴于此，本文选取 2006-2019 年“一带一路”沿线 45 个国家的面板数据，首先，采用全时局主成分分析法测度“一带一路”沿线国家的税收环境水平并分别从国别和地区两个角度进行比较分析；其次，结合国际生产折衷理论、投资诱发要素组合理论和交易成本理论对东道国税收环境对中国 OFDI 区位选择的影响提出相应的假说；再次，利用扩展的投资引力模型实证检验并分析“一带一路”沿线国家税收环境综合指标与子类指标分别对 OFDI 区位选择的影响，并进一步实证分析不同经济发展水平的国家的税收环境的对 OFDI 区位选择影响的差异性。本文主要结论如下：（1）“一带一路”沿线国家和地区整体税收环境有在逐步改善并有较大的上升空间；沿线国家或地区税收环境得分分布呈“两头小，中间大”的特征；近年来，各地区税收环境都比较差，从高到低依次为中东欧、西亚、东南亚、东北亚、南亚、中亚地区。（2）“一带一路”沿线税收环境好的国家更易受到中国 OFDI 的青睐，偏好税收负担低、税制合理、稳定、税务政府廉洁的沿线国家，但倾向于避开税收法治化程度较高的沿线国家和地区进行投资。（3）中国 OFDI 无论对沿线发展中国家还是发达国家进行投资选址时，都倾向于选择税收负担小、税收环境良好的国家，但对其他维度的倾向则不一致。对于发展中国家，中国 OFDI 倾向去到税收制度稳定、合理且税收征管效率较高的国家进行投资，同时偏好于选择税收法治化程度较低的国家，而东道国税务政府廉洁的程度对其选址则表现为双向作用。对于发达国家，中国 OFDI 倾向于选择税收廉洁度较高、提供优质纳税服务的国家，而避开税收法治化程度较高国家，同时对于税制的稳定性、合理性并不敏感。
英文摘要	With the implementation and advancement of the Belt and Road Initiative, Economic and trade cooperation between China and the Belt and Road Initiative has become increasingly close, showing "strong vitality and strong resilience". Countries along the Belt and Road have gradually become hot spots for China's OFDI. Countries along the Chinese tax system differences, however, have different degree of tax law, tax non-corrupt, make Chinese enterprises to invest in countries along the "area" when faced with complex tax environment, therefore, this paper puts forward the following problems: the host country tax environment of different dimensions will affect China's OFDI location choice? If so, how does it affect China's OFDI location choice? In view of this, this paper selects panel data of 45 countries along the "Belt and Road" from 2006 to 2019. Firstly, the tax environment level of countries along the "Belt and Road" is measured by using the principal component analysis method in the whole period, and the comparative analysis is conducted from the national and regional perspectives. Secondly, combined with international production compromise theory, investment-induced factor combination theory and transaction cost theory, this paper puts forward the corresponding hypothesis on the influence of tax environment of host country on China's OFDI location choice. Thirdly,the extended investment gravity model is used to empirically test and analyze the impact of comprehensive indicators and sub-indicators of tax environment on OFDI location choice in countries along the belt and Road, and further empirically analyze the difference of the impact of tax environment on OFDI location choice in countries with different levels of economic development. The main conclusions of this paper are as follows :(1) the overall tax environment of countries and regions along the "belt and road" is gradually improving and there is a large room for improvement; The distribution of tax environment score of countries along the line is "small at both ends and large in the middle". In recent years, the tax environment in all regions is relatively poor, from high to low in central and Eastern Europe, West Asia, Southeast Asia, Northeast Asia, South Asia and Central Asia. (2) Countries along the Belt and Road with good tax environment are more favored by China's OFDI. They prefer countries along the Belt and Road with low tax burden, reasonable tax system, stable tax system and clean tax government, but tend to avoid countries and regions along the Road with a higher degree of tax rule by law for investment. (3) China's OFDI tends to choose countries with low tax burden and favorable tax environment when choosing investment sites in both developing and developed countries along the Belt and Road, but the tendency of other dimensions is inconsistent. For developing countries,China's OFDI tends to invest in countries with stable, reasonable tax systems and high efficiency in tax collection and management, and prefers to choose countries with low degree of tax legalization. However, the level of honesty of the host country's tax government has a two-way effect on its site selection. For developed countries, China's OFDI tends to choose countries with higher tax integrity and quality tax payment services, while avoiding countries with higher tax lawfulness, and is not sensitive to the stability and rationality of tax system.
学位类型	硕士
答辩日期	2022-05-29
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	58
参考文献总数	71
馆藏号	0004121
保密级别	公开
中图分类号	F74/234
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32377
专题	国际经济与贸易学院
推荐引用方式 GB/T 7714	沈敏婕. 东道国税收环境对中国 OFDI 区位选择的影响研究 ——基于“一带一路”沿线国家的实证分析[D]. 甘肃省兰州市. 兰州财经大学,2022.

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