중국기업소득세제 일원화이후 한국제조기업의 대중국직접투자 결정요인에 관한 연구

• 영문명: A study on direct investment determinants of korean manufacturing companies in China after unifying an income-tax system of chinese companies
• 발행기관: 한국무역연구원
• 저자명: 윤정희(Zhen Ji Yin) 기현희(Hyun Hee Ki)
• 간행물 정보: 『무역연구』제10권 제6호, 859~877쪽, 전체 19쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2014.12.31

영문 초록

This paper tried to search for influencing factors on investment in China, studying FDI data from 2008 to 2013 after unifying an income-tax system of Chinese companies. Investment(dependent variables) were amounts and cases of FDI in China, Investment is subdivide into five categories, market-seeking, efficiency of production-seeking, export promotion, resources-seeking, knowledge-seeking according to the investment purpose of companies investing in China. The market-seeking case brings a plus effect to FDI by Infra, R&D, and Ethics. The efficiency of production-seeking case brings a plus effect to FDI by Hc, Wage, CL, R&D, and Ethics. The export promotion case brings a plus effect to FDI by Ethics, CL. The resources-seeking case brings a positive effect to FDI when a local technology development level is low. It is increasing the market-seeking investment in China by Korean companies but Korean companies more like to invest in the northeast 3 province(Heilongjiang, Jilin, Liaoning) and the Maritime province where are more many korean-chinese and more developed relatively than other areas in China after unifying an income-tax system of Chinese companies.

목차

Abstract

Ⅰ. 서론

Ⅱ. 중국의 기업소득세제개편과 세수(稅收)혜택

Ⅲ. 선행연구 및 가설설정

Ⅳ. 실증분석

Ⅴ. 결론 및 시사점

참고문헌

키워드

FDI in China income-tax system of China Investment purpose