Research On China's Foreign-related Tax Law

With the growth of our reform and opening-up , and the setting up of an institution of socialist market economy , China's economy has developed unprecendentedly , and the enveronment of investment has been improved accordingly. How to scrutinize the effect of foreign-related tax law to attract foreign capital becomes a remarkably hot spot in the tax field . There is no denying that China's foreign-related tax law plays a positive role in attracting foreign capital , but the establishment of China's foreign-related tax law has its specially historical background , and with China's economy developing , many problems are exposed . The author of this paper wants to make an objective appraisement of China's foreign-related tax law by analysing some important problems, for the purpose of promoting China's foreign-related tax law to develop scientifically and regularly . and further strengthening its role of macro-adjustment.