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.
Abstract
Ⅰ. 서론
Ⅱ. 중국의 기업소득세제개편과 세수(稅收)혜택
Ⅲ. 선행연구 및 가설설정
Ⅳ. 실증분석
Ⅴ. 결론 및 시사점
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