Research On Tax Policy Of Promoting The Foreign Direct Investment Of Chinese Enterprises

At present,China is changing from a capital-importing country to a capital-exporting country.With deeper participation in the process of globalization,our country's economic strength is also constantly increasing,and more and more companies are at ease in international cooperation and competition.In recent years,in order to support the "going global" strategy,our country has achieved remarkable results by formulating and implementing a series of policies.According to statistics from the Ministry of Commerce,in 2016,despite the slow recovery in global economy,China's FDI still maintains a steady pace.In 2016,the amount of direct foreign investment reached more than 170 billion U.S.dollars..The FDI of our country have exceed the one trillion mark in two consecutive years,ranking second in the world after the United States and becoming the net exporter.The development of FDI can not only effectively promote the growth of domestic economy,but also promote the optimization of industrial structure steadily,which is the inevitable strategic choice to realize the sustainable development of our economy.Therefore,our country must perfect the related policy to support foreign direct investment.The practice of economic development found that in many supportive policies,tax policies in assisting foreign direct investment companies have a strong normative,which is more obvious and has been actively applied in all countries in the world.However,at present,China's tax policy of FDI system lacks a complete and systematic design,and its support for the competitiveness of foreign investment enterprises is far from enough.How to use international experience to further improve the taxation policy on foreign direct investment has become an important issue for our country to achieve sustainable economic development.Based on theforeign direct investment tax policy at home and abroad,combined with the actual status quo of implementation of taxation policy in Zibo City,this paper analyzes the current problems in the formulation of taxation policy on foreign direct investment in China.By referring to the experience of international cross-border taxation,we propose suggestions on perfecting tax policies,committed to helping enterprises to evade the tax-related risks in the process of foreign investment improve the tax competitiveness of Chinese enterprises in foreign direct investment so as to better optimize the industrial structure in China.