Research On The Policies Of Foreign-related Preferencial Tax In China

FDI is the most sensitive part in international economy relations ,and thus is the main chip of various countries' economic policies, simultaneously also is the most important source of foreign capital in developing countries. Various countries in the world have made more than 1,200 systematic reforms on the FDI policies in the past 10 years, 95% are good for attracting foreign capital and improving investment environment. Since 2003 China has become the biggest FDI inflow nation, but in recent years the tax revenue contribution from foreign capital has been virtually zero growth. On the contrary, the state-owned enterprises become the main force. " The most FDI inflows " and " zero tax growth from FDI " this ice-cold reality makes policy makers to reconsider our countries' economic type. Reforms on foreign-related tax policy is imperative.The paper attempts to study the foreign-related tax system in China as the starting point, further analyzes its historical evolution in our country, the policy effects, the current existing problems , the reform dilemma, and so on. From the macroscopic and microscopic points of view, it attempts to review the present foreign-related tax systematicaly and tries hard to do qualitative and quantitative analyses on the effects of the preferential tax policy .Being established in the state economy condition and the spatial differences, it compares the different preferential tax policies between developed countries and the neighboring countries, then...