The Influence Of The Host Country's Tax Factor On The Location Selection Of China's OFDI

Location selection is an important issue in the process of Outward Foreign Direct Investment(OFDI)by transnational enterprises.Foreign scholars have done much research on location selection.However,in the past chinese scholars focused more on how to attract FDI in China and FDI impact on economic development of our country,Tax factors-one of the foreign direct investment location choice are much rarer.In 2002,when China entered OFDI's rapid development,it was of great practical significance to study the influence of tax factors of host country on the location selection of OFDI in China..Based on the 2005-2014 of 136 countries and regions in our country OFDI flow data as sample,empirical research on the host country enterprise fords the tax items,host country real Effective Tax Rates,Tax Sparingthe three effects on China's OFDI flow.Study found that above factors influence the OFDI to developed countries,our country tax factors in China's foreign direct investment location choice of developed countries played an important role.On the basis of the above research,this paper puts forward suggestions on the location selection strategy of OFDI in China at the present stage,and analyzes the shortcomings of China's foreign direct investment related tax policies,and puts forward suggestions for improving China's foreign direct investment tax policy.