중국기업소득세제 일원화이후 한국제조기업의 대중국직접투자 결정요인에 관한 연구

This paper tried to search for influencing factors on investment in China, studying FDIdata 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 issubdivide into five categories, market-seeking, efficiency of production-seeking, exportpromotion, resources-seeking, knowledge-seeking according to the investment purpose ofcompanies investing in China. The market-seeking case brings a plus effect to FDI by Infra, R&D, and Ethics. The efficiencyof production-seeking case brings a plus effect to FDI by Hc, Wage, CL, R&D, and Ethics. Theexport promotion case brings a plus effect to FDI by Ethics, CL. The resources-seeking casebrings 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 Koreancompanies more like to invest in the northeast 3 province(Heilongjiang, Jilin, Liaoning) andthe Maritime province where are more many korean-chinese and more developed relativelythan other areas in China after unifying an income-tax system of Chinese companies