The Research On Income Tax Policy Of Enterprise Foreign Direct Investment

In the course of development of modern developed countries, foreign direct investment has played a very important role, through capital, technology and management in the global optimization to create great wealth and social benefits for the capital-exporting country's economic development out of resources, the population made a significant contribution to the limit.With the development of economic globalization, foreign direct investment in developed countries is no longer patent, it is becoming in developing countries to participate in the global allocation of resources and a major form of international division of labor. China is a country with extensive resources per capita, but is also a resource-poor countries, especially in the reform and opening up the extensive mode of economic development, huge consumption of resources, efficiency is not high, resources are increasingly becoming the bottleneck of limited national economic development; China and is a large population, but with the bonus of reducing the population, comparative advantage does not compete with other countries to become a magic weapon. And so the decision of China to issue long-term economic development must go abroad, take advantage of domestic and foreign markets and resources. Foreign direct investment enterprises, due to the complex and changing international environment, without government policy support, including tax policy, especially tax policies to support and guide enterprises to foreign direct investment played a role can not be ignored.This article from theory to practice, analysis of China's overseas direct investment enterprise features and analysis of the current income tax effects and lack of policy implementation, and finally on Improving China's foreign direct investment in income tax policy recommendations. In this paper, the logical framework to start from the following discussion:first describes the background and significance of the topics, the research situation at home and abroad and foreign direct investment effects. Secondly, the significance of the topic-based knowledge and research experts to define the concept of foreign direct investment and an overview of foreign direct investment theory, the theory of evolution and development process of their analysis, and introduced the developing countries, especially China Foreign direct investment in research. This section analyzes the theory of tax policy and foreign direct investment relationship, as discussed below provide a theoretical basis. Again, in retrospect of China's overseas direct investment in the development process, based on the links from the business point of view of our current tax policy effects and deficiencies. Then introduced to the United States, Japan, represented by foreign direct investment in developed countries, tax incentives and try it, and summarized the available country learn from. Finally, with China's national conditions, set out to encourage foreign direct investment enterprise income tax policies should be designed to follow the basic principles, including coordination with the international practice the principle of tax incentives and state tax benefits combined with the relative stability and development of the principle of open coordination, and thus on corporate income tax credits, loss offset, tax incentives and other policies as well as improved tax administration, international coordination, etc. made constructive suggestions.