The Research On The Taxation Police Of Yangtze River Region Attracting Foreign Direct Investment In China

It is an important way that attracts FDI(foreign direct investment) to support the economic growth after China's reform and open policy, and we have achieved great success in using the scale and speed of foreign capitals in recent years. Especially the Delta of Yangtze River Region which has a great symbol - Shanghai has become the most successfully and actively area in attracting FDI, which basically upon the rich economic resource, predominant location of the map, developed traffic and information net work, also with the preferential tax policies. Also it becomes a preferred area for the MNC (Multi National Corporation). The preferential tax policies plays an important role in the process of attracting FDI in this area, but as the tens years during the policy run, it also takes some problems and bad influences besides its great effect. And now many people begin to think of the practicality of the preferential tax policies in FDI. Such as in 2008, if the tax policy "Two in One" will act an opposite role to attract FDI in the Delta of Yangtze River Region? And if so how can the tax policy for FDI adjust which cooperate with the whole country's tax policy. And all the studies for the above question will have its important mean in the process of the economic growth .The study of the theory in this article, basically on the theory of preferential tax policies of foreigner investment, and introduced the effect factor of location choosing of FDI, and mainly analyzed the effect of location choosing of FDI. It state the advantage and potential of the Delta of Yangtze River Region in attracting FDI, after studying and analyzing the FDI scale,structure of industrial distributing,investing circumstance and the location advantage in FDI. At the same time it shows the validity of the tax policy in FDI after analyzing the FDI data of the Delta of Yangtze River Region these years under positivism studying. In the side of policy research, start from the problem of the current tax policy studying, also together with the analyzing effect from the "Two in One" tax policy, this article proposed the overall mentality and special policy design of the tax optimization to attract investment , and other necessary measures for the purpose of optimizing the environment for attracting FDI.