Study Of Foreign-related Tax Incentives

Our country reform and open policy more than 20 for years, the economic development has achieved the achievement which attracts worldwide attention, the positive role which the foreign investment gets up is not allow to neglect, universal, the multi-level foreign tax preference policy adapted economic environment then, to attracts the foreign capital, the advancement advance in technology and the socialist modernization has the very vital significance. Along with the economical development, some questions which in the foreign tax preference policy existed has had certain hindrance to the domestic economy normal operation, the unified domestic capital enterprise and the Foreign-funded enterprise obtained tax law's call was day by day intense. in December, 2006, the Standing Committee of the National People's Congress tenth 25th conference carried on to the unified enterprise obtained tax law has considered for the first time, on March 16, 2007 ten session of National People's Congress five conferences adopted this law officially. When enterprise income tax Agence France Presse old alternately, before right "two law merges", after Foreign invested company monopolizing income tax preferential policy as well as merge, "Enterprise Obtained Tax law" "the tax preference" the content carries on the analysis, with the aim of discovering raises the foreign capital use level, maintains the national economy healthy development the way, promotes "two law merges" to carry on smoothly has the profound theory significance and the practice significance!This article first part is to our country foreign tax preference policy outline. First to the foreign tax preference related concept, the preferential benefit way has made the introduction. Has proven again from the economic angle: The foreign tax preference policy brings the economic efficiency for the Foreign-funded enterprise, flowed to the guidance function to the foreign capital. Afterward reviewed our country foreign tax preference policy development process. This article second part for our country foreign tax preference policy analysis. Our country foreign tax preference policy divides into two stages: After general preferences stage and present two tax merge, tax preference stage. The second part to these two stage's foreign tax preference policy's primary coverage, the positive stratification plane, the existence question has carried on the analysis separately. First through to general preferences foreign tax policy actual content introduction and its implementation effect analysis, definitely this kind of tax preference policy under economic environment then to our country modernization positive role. Also through to this kind of preferential policy malpractice's analysis, has proven the reform, the adjustment necessity. Follows closely the article to carry on after second stage two tax merges tax preference introduced that through to its content and the characteristic analysis, has obtained two tax merges adapts the socio-economic development, is advantageous in promotes our country economic growth way transformation and the upgrading of industries. Simultaneously also pointed out after two taxes unite, the tax preference policy still had the place which needs to improve.This article third part for foreign tax preference policy international model. Made the outline including the developed country and the developing country various countries' tax preference legal regime to introduce , also has analyzed the developed country successful experience, also summarized the developing country defeat lesson. Provides for our country foreign tax preference policy's adjustment uses for reference.This article fourth part for foreign tax preference policy consummation. This part in the front three part of elaboration's foundations, summarizes our country to adjust the foreign tax preference policy the experience, profits from various countries the mature procedure, and links to our country reality, from the policy guidance, the preferential benefit way, the legislative work and so on many aspects proposed consummates our country tax preference legal regime's countermeasure and the suggestion gradually.This article has utilized the historical analytic method, the statistical analytic method, the research technique which the comparative analysis law unifies, to our country's tax preference policy's development, the function, the insufficiency and the perfect countermeasure carried on has been more comprehensive and system's analysis, the discussion. In China foreign tax preference policy's historical evolution, has adopted the historical analytic method and the statistical analysis method. Did to our country various stages foreign tax preference policy introduced briefly that through to various stages tax revenue data's analysis, demonstrated the foreign tax preference to advanced the opening to the outside world, the attraction foreign capital, to increase the investment, the promotion domestic technical level, thus promoted the Chinese economy fast growth positive role. Simultaneously also summarizes this kind of comprehensive tax preference policy malpractice which our country uses for a long time. Has indicated the foreign tax preference policy adjustment necessity. In profits from the overseas advanced experience, we have adopted the comparison analytic method. In the entire research process, I inspect its society, the economy and the political background, has adopted the law sociology research technique, and has instilled into own value orientation and the value judgment, has adopted the value analytic method.After right "two law merges" Foreign invested company monopolizing income tax preferential policy as well as merge "Enterprise Obtained Tax law" "the tax preference" the content analysis, obtains our country tax preference policy is develops the change unceasingly along with the economic situation, but unceasing adjustment and reform. Is separated from the historic condition and the development phase analyzes the advantages is one-sided. Places the reform our country's tax preference policy In the opening advancement observes, under the different international domestic economy political environment, the advantages is transforms mutually. Retains the foreign tax preference is necessary: Reform and the construction fund and the technical shortage is in our country economic development process big national condition, is the foreign tax preference existence premise. Facing the economic globalization, facing the intense international tax competition, the tax preference is day by day various countries strengthens our country economic potentiality to continue maintains to order to the foreign capital attraction effective measure. Our country foreign tax preference policy adjustment's basic orientation is not the question which the simple retention and cancels, but is should, in "two taxes unite" under the general orientation, take serves in our country brings in foreign capital the strategic target as the basic objective, take the practical enhancement use foreign capital's quality as the core, through the science tax policy tool choice, establishes the regulative goal explicit industry tax preference system.