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    题名: 中國大陸行政事業性收費對地方投資之影響
    The influence of administrative and operating fee on the regional investment in China
    作者: 莊勝傑
    贡献者: 吳文傑
    莊勝傑
    关键词: 行政事業性收費
    固定資產投資
    追蹤資料
    日期: 2012
    上传时间: 2013-07-01 17:49:14 (UTC+8)
    摘要: 中國大陸自1994年實行「分稅制」的財政改革，使得中國大陸地方政府財政收入的份額相對於中央政府大幅下降，為了補足財政缺口，地方政府的收入比重慢慢由預算內收入轉向預算外收入，主要原因就是預算外收入未納入年度預算，地方政府具有完全的裁量權，而預算外收入以行政事業性收費為主要來源。行政事業性收費的種類及項目不斷增加，許多學者認為地方政府濫收費會降低地方投資的誘因，因此本文利用中國大陸官方資料來建構計量模型，探討中國大陸行政事業性收費在實證上是否對地方投資產生影響，利用1999年至2010年中國大陸31個省市的追蹤資料（panel data），經過Hausman檢定後採用two-way fixed effect model，並依投資的資金來源區分為內資及外資，各別分析行政事業性收費對地方投資的影響。由研究發現，行政事業性收費會對地方投資產生顯著的負向影響，屬於內資的投資結論亦同，但屬於外資的投資結果則是不顯著。
    參考文獻: 蔣智群、曾翔（2001），「促進武漢民間投資的對策研究」，《武漢冶金管理幹部學院學報》，11（4），45-49。
    劉華、程海峰、蕭豔汾、李麗（2002），「影響儲蓄向投資轉化的因素及稅務對策分析」，《稅務研究》，4，17-20。
    劉立峰（2002），「投資穩定增長依靠體制的完善」，《宏觀經濟管理》，6，22-25。
    常穎、孫秋梅（2004），「我國民間投資的障礙分析及對策」，《管理科學》，17（3），88-93。
    劉溶滄（2001），「論我國當前的財政政策」，《揚州大學稅務學院學報》，1，1-7。
    Bengoa, M. and Blanca Sanchez-Robles (2002), “Foreign direct investment, economic freedom and growth: new evidence from Latin America,” European Journal of Political Economy, 19, 529-545.
    Cheng, L. K. and Y. K. Kwan (2000), “What are the determinants of the location of foreign direct investment? The Chinese experience,” Journal of International Economics, 51, 379-400.
    Clark, W. S. (2000), “Tax Incentives for Foreign Direct Investment: Empirical Evidence on Effects and Alternative Policy Options,” Canadian Tax Journal, 48, 1139-1180.
    Desai, M. A., C. F. Foley, and J. R. Hines (2002), “Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment.”
    Hermes, N. and R. Lensink (2003), “Foreign Direct Investment, Financial Development and Economic Growth,” The Journal of Development Studies, 38.
    Hines, J. R. (1993), “Altered States: Taxes And The Location Of Foreign Direct Investment In America,” National Bureau Of Economic Research.
    Ho, O. C. H. (2004), “Determinants Of Foreign Direct Investment In China: A Sectoral Analysis.”
    Janicki, H. P. and P. V. Wunnava (2004), “Determinants of foreign direct investment: empirical evidence from EU accession candidates,” Applied Economics, 36, 505-509.
    Lin, Shuanglin (2005), “Excessive Government Fee Collection in China.” Contemporary Economic Policy, 23(1), 91-106.
    Liua, X., C. G. Wang, and Y. G. Wei (2001), “Causal links between foreign direct investment and trade in China,” China Economic Review, 12, 190-202.
    Mello,L. R. (1999), “Foreign direct investment-led growth: evidence from time series and panel data,” Oxford Economic Paper, 51, 133-151.
    Mooij, R. A. and S. Ederveen (2003), “Taxation and Foreign Direct Investment: A Synthesis of Empirical Research,” International Tax and Public Finance, 10, 673-693.
    Mucchielli, J. L. and S. Chedor (1999), “Foreign Direct Investment,Export Performance and the Impact on Home Employment: An Empirical Analysis of French Firms,” The global integration of Europe and East Asia, 19-27.
    Mutti, J. and H. Grubert (2004), “Empirical Asymmetries in Foreign Direct Investment and Taxation,” Journal of International Economics, 62, 337-358.
    Sethi, D., S. E. Guisinger, S. E. Phelan, and D. M. Berg (2003), “Trends in foreign direct investment flows: a theoretical and empirical analysis,” Journal of International Business Studies, 34, 315-326.
    Sun, H. (2001), “Foreign Direct Investment and Regional Export Performance in China,” Journal of Regional Science, 41, 317-336.
    Sun, Q., W. Tong, and Q. Yu (2002), “Determinants of foreign direct investment across China,” Journal of International Money and Finance, 21, 79-113.
    Tsai P. L. (1994), “Determinants of Foreign Direct Investment and Its Impact on Economic Growth,” Journal of Economic Development, 19, 137-163.
    描述: 碩士
    國立政治大學
    財政研究所
    100255024
    101
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0100255024
    数据类型: thesis
    显示于类别:[財政學系] 學位論文

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