Study On The Taxation Policy Of Foreign Investment

Conforming to the trend,the Chinese government has taken a series of tax beneficial policies of foreign investment and achieved great success in using the foreign investment. With the rapid development of economy and deeping of reform it has taken great place in the domestic and international environment supporting the tax beneficial policies.Now the policies have exposed many problems .It is urgent affairs to improve the taxation policies of foreign investment.The paper analyzes the tax sensitivity of foreign investment and positive effect of the tax beneficial policies on the economic development by use of economy,games theory,and statistic analysis and so forth.Then the paper analyzes the factors,such as the FDI at present and henceforth,the taxation policy of the motherland,international tax competition and the rules of WTO and so on.This paper draws a conclusion that tax beneficial policies do effect the inflow of foreign investment,but the effect is not obvious. The taxation policies do different effect on the different FDI and different tools of taxation policy of tax privilege do different effect on FDI.We should estimate the effect of taxation policy impersonalitily and take more efficiency tools of tanxation privilege.The taxation privilege should have orientation according to the goal and development that our country uses FDI at present and henceforth.