The Research On Optimizing Tax System Of Foreign Direct Investment In China

The thesis makes overall research on the taxation of Foreign Direct Investment(FDI) in China based on the Theory of Optimal Taxation.The problems about the efficiency and equity of taxation system for FDI is discussed as well as the coordination between the FDI tax system and other governmental goals such as the effect of the industrial policy, adjustment of the country's economic structure, etc. Through analyzing the current situation and problems existed, combining the continuously changeable social and economic environment, the thesis suggests to set up a newly FDI taxation system to adapt to the trend of globalization and Chinese constantly deepening reform and opening up. The thesis is divided into four chapters.Chapter I introduces the following issues: first, the relevant concepts are defined. Second, the significance of research on the FDI tax system is advanced. Third, the research achievements in the area home and abroad are summarized. Finally the perspective, methods and structure of the article are defined. Chapter II focuses on the modern theory of optimal taxation. The thesis indicates the principles and goals we should achieve with reference to the intension and target of the theory. Chapter III aims at making the general analysis and evaluation on the current FDI tax system in China. The thesis evaluates the relevant policies roundly and impersonally, combining with the country's status quo and the features of FDI tax policies. Chapter VI determines the train of thought on optimizing the FDI tax system and raises some optimal projects with the FDI tax system structure, the species, the tax burden and the tax levy and management, etc. after explaining the necessity and feasibility to optimize the FDI tax system associating with the economic background internally and externally.