Research On The Optimization Of Corporate Income Tax System In China

Today,with the increasingly obvious trend of economic globalization,outward direct investment has increasingly become the driving force of a country's development.At the same time,China has entered a new normal stage of the economy,and the domestic economic growth began to slow down.While the western countries are in this stage of economic development,foreign direct investment is often used as a tool for rapid economic development.In order to promote China's foreign direct investment,China has put forward the The Belt and Road "plan as a favorable support to promote foreign direct investment.In many under the new situation,China's enterprises set off a wave of direct investment in the world,such as the establishment of Fuyao Glass production line,the car in the United States investment $10 billion to set up production bases in Vietnam,and the emergence of a large number of international brands such as HUAWEI,Lenovo,millet etc..Although China's foreign direct investment has achieved remarkable achievements,there is still a big gap between our foreign direct investment and western developed countries.Especially,there is still a big gap in the use of income tax system optimization to promote foreign investment.Now the tax system defects,has become one of the factors that hinder the The Belt and Road " foreign direct investment.So,in this paper,firstly,combined with the economic development of our country,analyzes the relationship between the tax system and the optimization of foreign direct investment;secondly,the empirical analysis by using time series data to prove that the income tax and foreign investment optimization degree does exist in positive correlation,and the foreign direct investment of the role in promoting economic development,further explains the necessity of optimization of the income tax.At the same time,from the perspective of promoting foreign direct investment,this paper analyzes the current situation of income tax in the world and compares it with China,so as to provide rationalization proposals for China to optimize the income tax system and promote foreign investment.This paper can be divided into six parts: the first part mainly introduces the background and significance of the research topics,the basic research situation at home and abroad,and the basic ideas of this paper.The second part is theoretical analysis.It introduces the concept of foreign direct investment,the optimal operation principle of tax system and the tax optimization tool respectively,so as to establish theoretical support for the empirical analysis.The third part,through empirical analysis,confirms that the optimization of income tax system has a positive effect on foreign direct investment,and it also confirms that the optimization of income tax will ultimately promote the growth of China's economy,so as to illustrate the necessity of the optimization of income tax system.The fourth part mainly analyzes the present situation of China's present foreign direct investment and the effect of income tax on foreign direct investment.It shows that China has a positive role in promoting the income tax policy of foreign investment,but there are still a lot of shortcomings.The fifth part mainly analyzes the tax optimization policies of several main economies in the world to promote foreign direct investment,and provides suggestions for further optimization of China's current corporate income tax policy.The sixth part,this part is mainly the combination of China's own situation,put forward the construction of a perfect income tax system system policy recommendations.