The Selection Of Tax Policy On Promoting Enterprise Outbound Investment In China

Enterprise outbound investment is an important measure in participating of international division,using international resource to optimize industial construction and enjoying the benefit of economic globalization.In order to share the international capital resources,all countries strengthen comparative advantages in the international competition,and adopt various kinds of policy measures to impel the enterprise outbound investment,the tax policy is a kind of main form among them.In the date of economic globalization,encouraging enterprise outbound investment and developing international market can greatly strength the power and stamina of economic actual strength development.The tax policy plays an important role to impel enterprise outbound investment,but there still exists some place needed to improve.After joining the WTO,the position of enterprise outbound investment in our country is very critical.Therefore, in the basis of combining the rules of WTO ,how to set down our taxation policy on enterprise outbound investment so as to speed up the economic pace is a question worthy of discussion.The thesis begans with the empirical analytical of tax policy and enterprise outbound investment,regards improving qualities and benefits of enterprise outbound investment as a main point,makes the tax policy of enterprise outbound investment as research foco,and combines economics method and law science method. It probes the connotation of enterprise outbound investment,the influence of boosting our economic continuing development and the status quo of enterprise outbound investment firstly. In the base of these,it makes research in tax output neutral theory and tax input neutral theory, analyzes the revelation of our enterprise outbound investment.Then,it starts with history and reality,perspects the content and problems in our tax policy of enterprise outbound investment.It also compares tax policy of enterprise outbound investment with all countries in the pattern and the type.Equally,it sums up the experience to our country.Finally,the thesis utilizes development strategies of our strategy target at present and in the future of our country.It proposes that tax policy should refer to WTO regulations,start with three basic principles of " exceptional principle,preference moderate principle,adjust timely principle", progresses step by step.In the recent period,we should set up tax preference system and reform tax deducting measures for the purpose of avoiding double levy and strengthening enterprise international competition.In the future,we should base on building income tax system of capital inputneutral income for major and capital output neutral for secondary,seting up the system of preventing industry hollow and the system of fighting against tax avoidance,so as to promote the long-term development of enterprise outbound investment.