Research On Foreign Corporation Tax Preference Of China Joined WTO

Since the reform and open of China, foreign corporation played an important role for China, it speeded the economy, optimize the Industry, introduced into international technology and management experience. Nowadays, economy is being global, for the sake of international capital, the countries took measures to attract foreign capital one after another, tax preference is one important measure among it. For the sake of attracting international capital, China also established tax preference for foreign corporation. On the one hand, tax preference introduced into foreign capital and speeded the Chinese economy, on the other hand, tax preference hade many abuses and did not fit China's deep reform and open to truly be in harmony with world economy. Especially after China's into WTO, a series of policis cannot conflict with WTO rules, it must satisfy WTO rules. But many foreign corporation tax preference of China have are not on speaking terms with WTO rules.So after China's into WTO, government officials, scholars and many-handed pay more and more attention to foreign corporation tax preference. Foreign corporation tax preference is becoming an important and disputed research task. And the frame of WTO, use for reference of advanced theory and practice of other countries, enclosed the economy development stratagem, carried out the rule of national treatment, take many reforms to foreign corporation tax preference.