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上海大学学报(社会科学版)

• 经济学研究 •    下一篇

外国直接投资与中国经济效率推进

陈湛匀   

  1. 上海大学国际工商与管理学院
  • 收稿日期:2007-11-07 修回日期:1900-01-01 出版日期:2008-05-15 发布日期:2008-05-15


On Reformation of Individual Income Tax in China

  • Received:2007-11-07 Revised:1900-01-01 Online:2008-05-15 Published:2008-05-15

摘要： 在中国引进外资的过程中，应把FDI对经济效率的推进提升到经济发展的战略高度。当前FDI主要通过对国内产业结构的优化调整、第三产业规模的大幅扩张来提高中国的经济效率，而目前的约束因素则主要集中于引进外资机制和开放政策，特别是在中国全面进入WTO之后，制度因素、市场环境和外资引进机制是当前约束FDI提高中国经济效率的主要因素。

关键词: 外国直接投资, 经济效率, 技术外溢效应

Abstract: With the change of individual wealth, there gradually appears the deficiency of current individual income tax system, including classified income tax and taxation modes. This phenomenon conflicts with the principle of fair and reasonable tax burden, and brings obstacles to tax collection. The thorough reformation of the system is imperative.

Key words: individual income tax system, individual income tax reformation, individual income tax

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