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In Perspective Of Foreign-related Tax Law, The Enterprise Foreign Direct Investment In China

Posted on:2013-11-24Degree:MasterType:Thesis
Country:ChinaCandidate:C WangFull Text:PDF
GTID:2246330395950324Subject:Law
Abstract/Summary:PDF Full Text Request
With continuous integration in the global economy today, our government proposes to the Chinese enterprises "going out" strategy of development requirements. China’s enterprises have responded to this call, and keep adding to the overseas investment activities, which is one of our most important overseas investment in the form of this paper is to study objects---foreign direct investment behavior. China’s enterprises should recognize that foreign direct investment in China’s domestic enterprises in order to have made great progress and profitability, its development requires not only improve the support of the tax system in China, need more of these enterprises of China’s tax system and the international tax system more in-depth understanding.Given the above, the tax law perspective of China’s enterprises in this article from foreign direct investment behavior, research ideas, mainly to ask questions, analyze problems, to solve the problem of these three sections.The first chapter defines the object of this paper---the concept of foreign direct investment in, and selects the object as the object of study of the grounds, as well as Chinese enterprises to participate in foreign direct investment will benefit from China’s economic development and enterprise development. This paper attempts to re-parse the characteristics of foreign direct investment from a tax law perspective, this article believe that it is precisely because of its tax characteristics different from other types of investment, and thus determines the tax law issues involved in the process of foreign direct investment is more special, and this is In this paper, the starting point.Chapter II combined with the first chapter on the definition of the concept of overseas direct investment, and tax analysis of the characteristics, and further the introduction of foreign direct investment activity is most closely related to the tax system, this definition of "foreign tax system. From the Legal Research Pragmatism, combined with the appropriate expansion of this paper is to solve the tax law of foreign direct investment activities in China’s enterprises may encounter problems, the nature and extension of the concept of the "foreign tax", followed by expansion in the above on the basis of this paper to analyze the impact of the tax jurisdiction of the conflict in the process of foreign direct investment.Chapters III and IV is the end-result of this study---how to solve the problem of China’s enterprises in foreign direct investment activities encountered tax laws. The third chapter of departure from China’s legislative point of view of the "Enterprise Income Tax Law," The impact of foreign direct investment activities of China’s enterprises, and mainly its flaws and imperfections, puts forward the pertinent legislative proposals. Chapter IV of foreign direct investment from China’s participation in the enterprise’s own paper proposes and analyzes the tax planning of this international legal tax shelters, focusing on China’s enterprises to take the feasibility of tax planning in foreign direct investment activities, and how to better The use of this means to make recommendations...
Keywords/Search Tags:overseas direct investment, foreign tax, tax planning, Enterprise IncomeTax Law
PDF Full Text Request
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