The Research On The Tax Incentives For Outbound Investment In China

Enterprise outbound investment is increasingly being recognized as an important factor in the economic development of countries. Besides making a country participating in the international division of labor, it facilitates the country making use of international resources and enjoy the economic benefits of globalization. In order to share resources to strengthen the international capital of domestic enterprises in international competition, the comparative advantages of countries around the world have introduced various policies to promote outbound investment in the development of enterprises, tax policy is one of the important forms. Promotion of enterprises, is in recent years China's reform and openness of a Chinese strategic initiatives. Clearly stated the party's congress, we should adhere to the basic national policy of opening up to bring in and going out to better integrate and improve internal and external linkage, mutual benefit and win-win situation, secure and efficient open economy, under the conditions of participation in the formation of economic globalization international economic cooperation and competition in new advantages. After accession to the WTO, the domestic market is more intense and more open international markets,by the time the Chinese government through tax policies to stimulate the further good news is outbound-invested enterprises to play a regulation in this area, guiding role is very important.From the analysis of the Chinese enterprises with foreign investment in domestic and global background, combined with the fundamental theory of taxation, article pointed out that the necessary and feasibility to encourage domestic enterprises by perfecting the tax policy of foreign investment to protect foreign investment enterprise competitiveness. And then a brief review of China's reform and opening up outbound investment in the process from scratch outbound investment in the development process of tax incentives. Then the paper analyses China's outbound investment tax incentives of the economic effects from the macro and micro areas, and confirmed China's outbound investment tax incentives to promote the role played in the tax incentive policy development process. By the time it pointed out that there are still shortcomings one extent on improved mainland enterprises to invest enthusiasm. The general trend of global outbound investment process and business the practical problems facing the point of view, still lags behind the development of the situation needs. Such as tax legal system is not perfect, the tax preferential policy orientation is unknown, the tax credit provisions unreasonable, as well as international tax co-ordination need to be strengthened and so on. Finally, in the previous chapter the general theory of tax incentives and the existing problems, based on the combination of outbound investment tax incentives of international experience, the paper has a study of how to revise and erfect China's outbound investment tax policy and to comprehensively establish China's outbound investment tax incentive system.