The Research On How To Perfect Tax Preference Policy For Foreign Direct Investment In China

As the economic globalization process is accelerated, the competition becomes more intense in fighting for the resource, technology and managerial knowledge etc. In order to share the international capital resources, all countries and areas strengthen comparative advantages in the international competition, and adopt various kinds of encouraging measures to absorb the foreign direct investment, the tax preference policy is a kind of main form among them .Since reform and opening-up, the foreign direct investment that our country absorbed is in a situation that is growing at top speed all the time. Direct foreign investment plays an important role to the economic development of our country. The tax preference policy is very important in absorbing the foreign direct investment of our country, but there still exists some place needed to be improved. Therefore, in order to continue expanding the absorbing the foreign direct investment and quickenning the development of economy of our country, it is necessary to reform the tax preference policy for the foreign direct investment in our country father.The thesis regards the improving qualities and benefits of the foreign direct investment as main point, and makes the tax preference policy for the foreign direct investment as research center. It adopts theory proving, history investigating and economic analytical methods and analyses in depth the influence of the tax preference policy for foreign direct investment. This thesis makes the international comparison and analysis on the tax preference policy for foreign direct investmen,and proposes that we should make the tax preference policy multimedia,stress the direction of industrial tax preference policy,adjust the direction of the regional tax preference policy and unify the income tax of foreign and home enterprises in order to perfect the current tax preference policy for foreign direct investmen while keeping its stability and continuity.It also compares the tax preference policy for foreign direct investment of all countries and aeres in the pattern and the type, and it point out that its tax preference policy has legal system nature strong, the way is flexible and characteristic of relying mainly on indirect preference; then in terms of history , it has perspected the formulation of tax preference policy for foreign direct investment of our country and development course.It is a basic content of a main and characteristic current foreign direct investment tax preference policy of our country to explained with regional tax allowance and reduce or remit the taxes directly, then from the point of the realty, the current tax preference policy ofevaluation and analysis , to the positive role absorbing the foreign direct investment objectively of angle, and from the loss of the tax revenue, the burden of taxation is unjust, it improved and caused the regional polarization etc. and has not explained with the respect that the current tax preference policy exists to unfavorable to domestic enterprise's industry upgrading and competitiveness Institutional defect. Finally utilize the targets and development strategies of the foreign direct investment at present and in the future to our country, propose that the foreign direct investment tax preference policy of our country should start with three basic principles of " fair principle , appropriate principle , exceptional principle " , on the basis of keeping the existing tax preference policy stability and continuity of our country, take many kinds of tax allowance way, the implementation position of stressing the direction of industry , adjusting the regional tax preference policy combines the corporate income tax preferential policy of the foreign capitals in unity, thus perfect the foreign direct investment tax preference policy of our country further.