The Research Into The Influence Of Human Capital On Export Technological Structure

Under the background of economic globalization, multinational enterprises hasbecome a national economy high speed development of important engine, capital freeflow in the global scope, through the market and reasonable configuration. In moderntimes, with the rapid development of the western developed countries there is nowithout the strong support of the foreign direct investment. Since the beginning ofnew century, the enterprise ascend to the height of the national strategy of "going out",China’s foreign direct investment has made considerable development. Foreign directinvestment scale increasing, the domestic emerged a group of such as lenovo, haier,huawei has the international influence of multinationals. However, compared with thedeveloped countries there is a big gap between overseas investment of our situation.Especially in tax incentive policy, our country’s present policy has manyinsufficiencies, this has seriously hindered the further implementation of the strategyof "going out". Based on this, from the perspective of the enterprise income tax, taxincentive policy to the enterprise the influence of foreign direct investment, andpoints out the shortcomings of current policy in our country, for further consummatesour country tax incentive policy of foreign direct investment to provide reasonableSuggestions.To a detailed discussion on this article altogether is divided into six parts: thefirst part is mainly to the research question for this article selected topic backgroundand significance, domestic and foreign research basic situation and the basic idea ofthis article makes a brief description; The second part is to encourage enterprises tothe general analysis of foreign direct investment, this chapter will be discussed fr omthree parts. First introduced the status quo of China’s foreign direct, main is to use thechart comprehensive analysis on the changes of the domestic and foreign directinvestment in recent years, laid the groundwork for the analysis of the below. Thesecond is detailed expounded the theoretical basis of the foreign direct investment.Finally, reveals the tax incentive factors in the enterprises "going out" strategy of theimportant role. The third part analyzed the current enterprise income tax for for eigndirect investment in China. First of all, this paper introduces the current foreign directinvestment tax policy system. In the second quarter, in combination with the reality ispointed out that the current tax incentive policy of many shortcomings. The third section, the article briefly introduces several of the developed capitalist countries offoreign investment tax incentives, in order to further perfect the income tax incentivepolicy system provides the reference. The fourth part mainly is the case analysis, thepaper design a representative large multinational companies overseas investment data,analysis of the tax changes with the development of tax incentives, to reveal theincome tax on the influence of the multinational enterprise foreign d irect investmentdecision. The fifth part, this part mainly is according to our country’s own situation,put forward to build perfect system of foreign direct investment income tax systempolicy recommendations. The sixth part, is a summary of full text.