Study On The Comparison Of The Foreign Tax Between China And Kazakhstan

Foreign taxation is a legal system which adjust the distribution of tax of foreign-related factors, and play an important role for a country to attract foreign capitals.Nowadays, both China and Kazakhstan are developing countries undergo a high rate of economic development,so its foreign tax , especially the foreign tax preferential policies once have been considered as the most powerful strategies to attract foreign capitals.The "super-national treatment" of the tax preferential policies indeed have achieved positive effects in attracting foreign investment.With the development of economic globalization and the establishment of the World Trade Organization, and the further intensity of international taxation competition,foreign tax policies of China and Kazakhstan have been exposed more and more problems.How to perfect its foreign tax policies and make it have effective functions, thus, these policies could be used thoroughly for the development of marked-oriented economy and foreign cooperation in the process of globalization and liberation is an urgent problem for the two countries.Based on the theories of international tax laws and the practices of national legislation, through the comparison between the foreign tax of China and Kazakhstan,this thesis analyzes the advantages and disadvantages of China and Kazakhstan on foreign tax, and giving some proposes which can,to some extent,,bring some inspiration to the improvement of the foreign tax policies in China and Kazakhstan, under the social context of globalization.