摘要
Abstract
On January lst,2008,China had formally issued and implemented ＇the Republic of China＇ s New Enterprise Income Tax Law （we call ＂new income tax law＂ for short）, the impact of the consolidation of two taxes to Shanghai＇ s attracting foreign investment has become the focus of society and caused academic discussion. Shanghai is a symbolic region of attracting foreign investment, there exists great significance to make research in the implementation of the new income tax law＇ s impact on Shanghai＇ s even the whole country＇ s economic development. This paper firstly analyses the changes of the tax policy, finds that the tax burden of Shanghai＇ s foreign enterprises has increased after the consolidation of two taxes, then takes granger causality test and the result shows that the consolidation of two tax does not hamper Shanghai＇ s foreign investment.At the same time, the implementation of the new enterprise income tax law influence the Shanghai attract foreign investment industry structure positively which fully embodies the direction of national industrial policy. Finally,puts forward some suggestions based on the conclusions.关键词
两税合并/吸引外资/税收政策/格兰杰因果检验Key words
the consolidation of two taxes/attracting foreign investment/tax policy/granger causality test分类
管理科学
