The Research On The Taxation Policies To Promote The Development Of China’s Overseas Direct Investment

With the implementation of "going-global" strategy, more and more enterprises exploreoverseas markets for investment actively. Tax play an important role in reducing the relativecosts,improving profit potential and reducing investment risks to "going-global" enterprises.Chinese government provides tax protections to “going-global” enterprises from three aspects assigning of tax treaties, setting positive tax policy and providing the service of tax. However,there still some deficiencies in tax protection towards such enterprises and it is an urgentrequirement to increase the supply of tax protection in order to promote them developing betterand faster.Chapter1is an introduction. It presents the background and significance of the subject inthe dissertation, clarifies and defines some relative glossaries, introduces theoretical tool andresearch method, concludes basic ideas and logical structures, points out the innovation andweakness of the dissertation.Chapter2studies the theoretic of the tax system which have the stimulation effect onoverseas investment. First of all, discuss the importance of government in the overseasinvestment. Next, make theoretical analysis on the tools of the tax incentive policy andimpersonal evaluation on it.Chapter3presents the policies of the tax that have been carried out in China and indicatethe problem of these policies. Then, analyze the influence of China’s tax polices on overseasdirect investment.Chapter4compares the practices of tax support for direct overseas investment in America,Japanese, France and some other countries, summarizes the experiences of these countries forreference.Chapter5put forward some advices on how to perfect the tax policies of direct overseasinvestment in China.