A Study On The Tax Policy Of "Going Out" Enterprises In China Under The New Situation

In order to further promote the pace of China’s "going out" enterprises directly invest on foreign countries, adjust the industrial structure, and solve the problem of excess production capacity, Chinese government formulated the "Going Out" and "The Belt and Road" strategy. Under the guidance of the national strategic objectives, more and more domestic enterprises begin to carry out economic and trade activities with foreign enterprises.The main content of "going out" strategy is domestic enterprises’ investment and cooperation with foreign countries or companies. The foreign direct investment is one of the most important means of Chinese enterprises to go out. Therefore, this paper mainly makes in-depth study and discussion on foreign direct investment based on the tax policy. First of all, this paper analyzes the present situation of China’s foreign direct investment, elaborate and combed the our country foreign direct investment of basic tax policies, mainly including income tax policy, preferential tax policies, tax policies and agreements and tax service and administration. Through the theoretical analysis, we find out the problems existing in the tax policy of China’s foreign direct investment, and finally put forward some suggestions on the development of our country’s "going out" enterprise tax policy.Now, Chinese government has formulated a series of foreign direct investment tax policy and management practices. With the maturity and development of "The Belt and Road" strategy, more and more favorable policies gradually have been introduced and give “going out” enterprises greater development opportunities. However, the policy system is not perfect in some extent and against “going out” enterprises to further involve in the international co-operations. Fewer enterprises can fully enjoy preferential policies granted by the state in the process of foreign direct investment. Therefore, this paper aims to analyze the problems of China’s foreign direct investment tax policy, propose corresponding solutions, consummate our country’s "going out" enterprise tax policy and promote the foreign direct investment of enterprises more in-depth.