The Study Of Foreign Direct Investment And Foreign-related Tax Revenues Between Yunnan

With China's reform and opening up, Yunnan Province to attract foreign direct investment total is growing, on the one hand greatly stimulate the development of various sectors of national economy, on the other hand foreign direct investment also contributed to the growth of foreign-related tax revenue, Yunnan Province to improve the level of infrastructure, improving the investment environment provides funds for construction.Taxation of foreign direct investment and the relationship between the research has been stuck in tax incentives for foreign investment inflows of foreign direct incentive, while finance and tax policy environment, the economic effects caused by the growth of foreign direct investment in the research is very less, in particular the western region of China studies in this area less. As we all know, development of Western China's most economically important to attract investment, and attracting foreign investment is a top priority. At the same time, fiscal and tax policy as an important lever of state regulation of economic development in the West is particularly important. Based on this, this article from the perspective of theoretical and empirical studies of foreign direct investment and foreign-related tax revenue in Yunnan relationship of mutual influence, and to improve related policies and how to improve foreign-related taxes to attract foreign direct investment in Yunnan Province, the level of proposed policy recommendations.The first chapter is an introduction section, including articles in the research background and significance of the topic, literature review, research ideas and methods; The second chapter analyzes foreign direct investment and foreign relations of the theoretical basis of tax revenue; Chapter III of the foreign-related tax revenues and foreign direct investment in the relationship between a basic analysis, analysis of foreign direct investment and foreign economic mechanism of interaction between tax revenues; Chapter IV focuses on analysis of the impact of foreign direct investment in Yunnan Province, the relevant factors, select the relevant variables VAR model is established, and related variables were co-integration test and Ganger causality test; Chapter V is VAR model impulse response function analysis and prediction of differential decomposition analysis; Chapter VI to improve the relevant foreign-related tax policies as well as attracting foreign direct investment in Yunnan Province, the ability to put forward their own suggestions. This is characterized by: First, foreign direct investment and foreign-related tax revenue in Yunnan were fundamental analysis, Then analyzes the foreign tax policies, economies of scale, agglomeration effects, labor costs, human capital and infrastructure factors attract foreign direct investment in Yunnan Province, Finally, select the foreign direct investment and foreign-related tax revenues are two variables, VAR model, a comprehensive analysis of the relationship between the two, This is the innovation of this article. Finally, this article is based on the results presented in the China - ASEAN Free Trade Area and the western development strategy, Yunnan Province, should strengthen regional advantages, improve foreign-related taxation policy to improve the level of infrastructure, improve the investment environment to attract more foreign investment proposals.