CAJ | 학술논문

本文主要讨论我国地区间税收竞争以及劳动力市场发育程度对近年来FDI在我国技术溢出效应逐渐下降的影响。实证分析发现：地区间税收竞争导致各地区外企所面临的实际税率下降,这对东西部省区有不同影响,对中西部省区而言,税收竞争降低了流入我国FDI的技术水平,从而降低了本土企业的技术吸收门槛,提高了中西部省区对FDI溢出技术的技术吸收能力,提高了FDI的技术溢出效应;而东部省区的本土技术水平相对较高,多以跨过FDI技术吸收门槛,流入FDI技术水平的下降缩小了其与本土企业的技术差距,降低了利用＂技术后发优势＂的可能,所以税收竞争反而阻碍了FDI的技术溢出;随着近年来国内技术水平的提高,税收竞争已逐渐成为阻碍FDI技术溢出的重要因素;以劳动力在外商投资企业与本土企业之间的流动程度衡量劳动力市场发育程度,劳动力流动程度越高,FDI的技术溢出效应越显著,但是近年来劳动力流动程度的下降阻碍了FDI在我国的技术溢出。
본문주요토론아국지구간세수경쟁이급노동력시장발육정도대근년래FDI재아국기술일출효응축점하강적영향。실증분석발현：지구간세수경쟁도치각지구외기소면림적실제세솔하강,저대동서부성구유불동영향,대중서부성구이언,세수경쟁강저료류입아국FDI적기술수평,종이강저료본토기업적기술흡수문함,제고료중서부성구대FDI일출기술적기술흡수능력,제고료FDI적기술일출효응;이동부성구적본토기술수평상대교고,다이과과FDI기술흡수문함,류입FDI기술수평적하강축소료기여본토기업적기술차거,강저료이용＂기술후발우세＂적가능,소이세수경쟁반이조애료FDI적기술일출;수착근년래국내기술수평적제고,세수경쟁이축점성위조애FDI기술일출적중요인소;이노동력재외상투자기업여본토기업지간적류동정도형량노동력시장발육정도,노동력류동정도월고,FDI적기술일출효응월현저,단시근년래노동력류동정도적하강조애료FDI재아국적기술일출。
This paper places particular emphasis on the effect of host countries＇tax competition among jurisdictions and the labor market development on the decreasing tendency of FDI spillovers in China.The paper finds that the tax competition among jurisdictions in China reduces the real tax rate,and this has different effects on the east or on the middle and the west part of China.In the middle and the west,the reduction of the real tax rate lowers the technology level of FDI,increases the technology assimilation of the local enterprises and thus increases FDI spillovers.However,in the east,the reduction of the technology level reduces the technological differences between the foreign and local firms,thus makes the spillovers weaker.It also finds that the lower level of the labor mobility to local firms and self-employment will also reduce FDI spillovers.