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Historical Analysis on Taxation Policy of Chinese Foreign Enterprises

Author: ZhuLin
Tutor: LiuFangJian
School: Southwestern University of Finance and Economics
Course: History of Economic Thought
Keywords: Foreign-funded enterprises Tax policy Tax burden History
CLC: F812.42
Type: Master's thesis
Year: 2008
Downloads: 25
Quote: 0
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Abstract

This article discusses the object is the tax policy of foreign-funded enterprises in China. As we all know, since the reform and opening up, China's foreign-funded enterprises in the area of ??tax policy has been enjoying a variety of promotions, these preferential policies have played a positive role in promoting the development of China's foreign economic and even the economy as a whole. With the further development of China's economy, foreign economic scale and gradually expand, this preferential tax policies. Most of these studies is the use of various tax theory to explore the policy pros and cons, and make policy recommendations. This paper trial from a historical perspective to analyze the evolution of the foreign-funded tax policy, to arrive at the relationship between China's economic development, and to provide a reference for future foreign-funded enterprises in China tax policy formulation. As early as during the Opium War, China appeared in the foreign-funded enterprises, Since then, the tax issues of foreign-funded enterprises in China. But it was not until the founding of the former, due to the loss of part of our sovereignty, foreign-funded enterprises in our country there is no strict sense of the tax policy, but the overall taxation of foreign-funded enterprises or presents a disorder to order process. After the founding of China's economic autarky, almost no foreign-funded enterprises, until the reform and opening up in 1978. The open on the economy continues to this day, tax policies for foreign-funded enterprises also gone through a long process of development, during the period due to the decline in the number of Southeast Asian financial crisis and attract investment and be repeated, tax policy, or foreign-funded enterprises in China gradually by comprehensive concessions toward equal national treatment and domestic enterprises. The innovation of this paper is to be traced back to the history of foreign-funded enterprises in China during the Opium War, and the founding of the foreign history is divided into two periods after the reform and opening up, tax policy and foreign-funded enterprises of the two periods of a comparative analysis, to find out some inexorable law, pointed out that China is now foreign tax policy formulation in fact, is the lesson of history. In addition, the history of China's foreign-funded tax policy of reform and opening up, the use of detailed data and carried out a series of comparative analysis, can be considered to be the second innovation. The paper is organized as follows: First, An Introduction to the status quo of China's foreign economic and tax policy brief point to understand the significance of this article. The second chapter of the literature review of the theoretical basis for the use of foreign investment in developing countries and foreign tax theory were described theoretically clarify the basis of the use of foreign investment in developing countries, and developing countries to formulate foreign-funded tax policy theory basis. Chapter III of the evolution of China's foreign-funded tax policy is divided into two parts - before the Opium War to the founding of reform and opening, and two periods of foreign tax policy evolution of the system review, clearly the sort of The evolution of context. The end of the chapter, the context of the two comparative analysis, and point out the similarities and differences. The fourth chapter focuses on analysis of data in China since the reform and opening up foreign tax, combined with the evolution of China's GDP, funded corporate tax changes and other data were analyzed from different points of view in a variety of contrast, to find out the law and Contact. Finally, the former two-part analysis on the basis of foreign tax policy for the future of our country, put forward some recommendations.

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