Study On Incentive System Of The Public Finance And Tax For Overseas Direct Investment In China

In the late 1990s, the stratagem of"coming"and"going out", in order to enhance the level of opening up. It was brought forward on the 16th national congress of the CCP that encouraging and supporting those firms with comparative advantages to invest abroad to spur commodity and service export and shape a few multinational corporations and famous brands. After the establishment of the"going out"policy, it becomes an urgent problem to devise and implement some measures to encourage Chinese firms to invest abroad. The purpose of this thesis is : how to construct the system of the public finance and tax incentive policy for overseas investment, which adapts to the condition of China, to meet the demands of encouraging overseas investment. Surrounding this purpose, this thesis is divided into four parts.The first part studies the theoretic of the pubic finance and tax system which have the stimulation effect on overseas investment. First of all, discuss the importance of government in the overseas investment; Next, make theoretical analysis on the tools of the public finance and tax incentive policy and impersonal evaluation on it.The second part introduces briefly some incentive policies of the public finance and tax that have been carried out in other countries of the world. First, present some policies of several developed countries and new-industrialized countries or regions. Second, summarize these policies to educe the general policy tools, which can be studied by our country.The third part centers on the incentive policies of the public finance and tax in our country. The first chapter discusses the necessity and probability of supporting Chinese firms to invest abroad. This part determines the value of this thesis. Firstly, focus on the necessity of stimulating the overseas investment, which has great benefit on our economy in the long run, however, with the absence of government support for a long period of time, overseas investment of China is small in amount and has some problem. Secondly, the probability of supporting overseas investment is studied. Some comparative advantages of our firms determine that there is opportunity for them to participate in international competition, while the increase of fiscal revenue makes it possible for the government to support overseas investment by means of a series of tools. The second chapter makes the demonstration analysis on the effect of incentive policy of the public finance and tax on the overseas investment. The third chapter perspects the content and problems in our public finance and tax policy of foreign direct investment.The last part is the core of this theistic. It probes into the problem of how to revise the actual policies of the public finance and tax to construct a system of the public finance and tax for overseas investment. Above all, the principle of this construction is provided. Next, detailed measures are designed and the direction effect of these measures is emphasized. In the end, introduce other government tools used to support the overseas investment.This thesis has been sticking all along to the basic way of theory connected with practice and the principles of drawing the merits of the western and the ancient in the course of studying the whole thesis. The author put forward a series of new viewpoints as follows:1 The first new point is to use the principle of western economics to analyze the tools of the public finance and tax incentive policy and impersonal evaluation on it;2 The second new point is to make the theoretical analysis as well as the demonstration analysis on the effect of the incentive policy of the public finance and tax in our country.3 The third new point is to provide the construction of system of the public finance and tax for overseas investment. And then, the detailed measures are revised of which the direction effect is emphasized.