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Research on the Improvement of the Foreign-related Preferential Tax Policies in China

Author: FuYaLi
Tutor: LiBaoMin
School: Liaoning University
Course: Finance
Keywords: FDI Tax incentives Experience
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 132
Quote: 1
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Abstract


With the accelerated process of economic globalization, foreign direct investment (FDI) reached an unprecedented scale. Countries in the world in order to attract more FDI, take a variety of policy instruments. In China since reform and opening has been the tax incentives as the main means of attracting FDI. But with China's rapid economic development as well as domestic aspects of the further improvement of the environment, many experts and scholars have begun to tax incentives raised an objection. Tax incentives for attracting FDI can play a big role in what has become a widespread concern. Moreover, tax incentives for foreign direct investment in recent years, the impact of the hot issues of international concern, the most typical example is a series of OECD initiative against harmful tax competition in tax incentives to include restrictions. In addition, China and from 2008 began to enter the \We believe that in the present case, only the objective and accurate understanding of tax incentives for FDI attraction in order for our country in the new internal and external environment, how to better attract foreign investment, and how the progressive realization of foreign investment from quantity to quality changes in the right direction to find the target. Taking the Foreign Investment Motivation as a research starting point for foreign investment to analyze the effect of tax incentives, the theoretical analysis based on the combination of the implementation of preferential tax policies, through empirical analysis methods to analyze the effect of tax incentives, pointed out that the implementation of the policy in question, puts forward the basic foreign tax policy adjustment measures. Paper is divided into six sections: introduction part mainly introduces the thesis purpose and meaning, and a brief overview of research status. The second part is based on the theoretical analysis. Widely used for international tax expenditures do a detailed analysis of the theory, and in order to guide the practice of tax incentives. The third part is the tax incentives in attracting FDI made a quantitative analysis of the effectiveness, but also the key part of this paper, made by a simple quantitative analysis of FDI foreign tax incentives and the correlation between the scale of foreign capital, limited data Find difficulty only tax incentives on FDI regional distribution and preferential tax policies on FDI oriented industries do a quantitative analysis. The fourth part is the China's current foreign tax incentives are introduced, based on the analysis of the problems foreign tax incentives for foreign tax preferential policies to further improve our suggestions basis. The fifth part is making international comparisons, through the analysis of national tax incentives to attract foreign investment to find out for Chinese learning experience. The last part is the policy recommendations. Through the entire article summarizes that our foreign tax incentives to attract foreign investment should further improve the legal system, as well as the implementation of preferential tax policies to create a good environment.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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