Research On Corporate Tax Policy To Promote Outward Foreign Direct Investment

Since the introduction of China's strategy of "going out" more than ten years,the government's strong push,also has remarkable achievements in recent years,with the central "The Belt and Road" strategy,and the establishment of China led Asia infrastructure investment bank,the national connotation of "going out" strategy and to further expand the influence.The "going global" strategy will further drive our labor export and capital output,accelerate China's industrial upgrading and technological innovation,promote the organic combination of China's industrial technology advantages and energy demand,and drive our enterprises to become bigger and stronger.At present,the Ministry of finance,the State Administration of Taxation and other related ministries and commissions have provided strong policy support for Chinese enterprises' "going global",strengthened our enterprises' ability to resist risks in the international market,and accelerated the pace of Chinese enterprises' integration into the world economy.Due to the huge difficulties and risks in the "going global" process,Chinese enterprises need more government policies,especially the support and guidance of tax policies.The so-called "going out" strategy includes investment and labor cooperation,and outward direct investment is one of the most important forms of "going global" strategy.This article is the main research on the enterprise income tax policy of foreign direct investment.The first part provides theoretical support for China's tax policy to influence FDI,and analyzes the tools and mechanisms of corporate income tax affecting FDI.Then through the data analysis of China's foreign direct investment scale,industry structure,regional distribution situation,found on the scale and the United States,Germany is still behindhand status,industrial structure and the investment location does not meet the requirements of long-term development goals.It reviews the current policy of foreign direct investment of enterprise income tax,including the basic policy,avoid double taxation method,preferential tax policy,tax agreements and tax collection and management services,through the theoretical analysis of the current policy of foreign direct investment of enterprise income tax in tax rate,credit constraints under the more demanding,preferential the policy setting is too single,the tax agreement rate behind the tax service mechanism is not perfect and other aspects of the problem.According to these shortcomings of the tax policy,compare with the corresponding policies of other countries to find the policy design suitable for our country.Finally,aiming at the problems identified,we put forward some suggestions for the reform of foreign direct investment income tax,including tax rate design,avoiding duplication of taxation methods,setting up various preferential tax policies,signing tax agreements,and perfecting tax service mechanism.