The Research On The Effects Of New Enterprise Income Tax Law On The Burden On Business And Investment

The new Enterprise income tax law came into effect at January First 2008.The income Tax law of the People's Republic of china for Chinese-Foreign Equity Joint Ventures and the Income tax law of the people's Republic of china for Foreign Enterprises shall be annulled at the same date.The unification of two sets of enterprise income tax is an important adjustment about the policy of Attracting foreign investment and the use of foreign capital,which is a sample of the level of China's utilization of foreign capital to a new level.The implementation of The new Enterprise Income Tax Law is bound to influence the tax burden on foreign-funded enterprises,and the relations between the tax burden and investment is the focal point in the academic community.Foreign scholars discussed on the relationship deeply both at theoretical and empirical.Most Chinese scholars research on the theoretical studies the relationship between the two before the 20th century 90's,for the latter 10 years,more and more scholar starts to research with the advanced econometrics analysis method Introduced from abroad,and conducted research at each aspects about the tax burden and foreign investment.As the method is Various,the conclusion is also different.But most is research at the china,research at the local is actually few.This article attempts to research on the new angle and views at the research mainly by Suzhou,using the standard research technique to Analyzes the burden influence produced by the implementation of new enterprise tax law.And the tax revenue burden is an important factors,then analyzes the influence to investment.It has very important theory and practical significance at guides the Suzhou profession development,the consummation whole investment environment,the standard enterprise to invest aspects.