A Study On Tax Support System Of "going-abroad" Enterprises In China

In recent years, the problem of'going-abroad'Enterprises tax has been attention unprecedented. Our country's local taxation departments have formulated and implemented many measures to support, help and guidance'going-abroad'enterprises, but not yet formed a system of'going-abroad'corporate tax support system. Some policies are incompatible with the current stage of China in which overseas investment.Based on this, the purpose of this thesis is:how to construct the system of tax incentive policy or overseas investment, which conforms to international convention and adapts to the condition of China, to meet the demands of encourage overseas investment. Research Methods in the main qualitative and quantitative analysis, empirical analysis, comparative analysis.This thesis is divided into five parts. The first part is the introduction. The second part analysis empirically the development stage of China's outward direct investment, the empirical research deduces that China is now in the starting point of in stage 2 of IDP, and on the point of turning to the stage 3 of IDP. On the "transitional phase" and Financial storm, it needs guidance and support from the governments in order to encouragement'going-global'enterprises. The fourth part comparative analysis of developed countries of the measures taken in this regard the difference in China. From the tax policy, tax services, tax activist three angles analyzes the status quo and problems of tax support system of foreign-invested enterprises and sums up the experience to our country. The fifth part to promote the "going out" enterprises to grow as a starting point and focus, Based on the fourth part, we propose to further improve and readjust the existing tax support system, including tax policies and tax services, so as to create a favorable tax environment for more Chinese enterprises to invest overseas. In conclusion, it should pay more attention to make timely adjustments relying on the actual situation at home and abroad to ensure the openness and flexibility of Chinese related measures.