Research On The Regional Choice Of Enterprises To Invest In The "Belt And Road" From The Perspective Of Tax Competitiveness

In 2013,the acquisition of general secretary for the first time put forward the "area" initiative,where "area" means "silk road economic belt","all the way" "Marine silk road" in the21 st century,the initiative is aimed at foreign direct investment in China,driving along the country's economic common development,form good cooperation mechanism,strengthen economic cooperation and trade along with countries,jointly enhance the risk resistance ability of the collective,create a multilateral integration platform.The vision of One Belt And One Road is to build a community of Shared interests and Shared responsibilities featuring economic integration,political mutual trust and cultural inclusiveness.Later,general secretary xi emphasized the importance of "One Belt And One Road" construction in his report to the 19 th CPC national congress to encourage enterprises to go abroad.According to statistics,by the end of2017,"One Belt And One Road" involved countries,the total investment of Chinese enterprises reached us $1,543.98 billion,which increased by about a quarter compared with the same period last year,accounting for 9.5% of China's total foreign investment.With the implementation of the "One Belt And One Road" initiative,more and more Chinese enterprises will "go global" and invest to develop the market.However,the countries involved in "One Belt And One Road" have different tax pressures,and the tax environment for Chinese enterprises to invest in "One Belt And One Road" countries has great uncertainty.Rationality from the tax,tax burden level,development level,the tax tax treaty clean degree,efficiency of tax collection and administration,tax incentive effect of six dimensions,using the factor analysis method to the six dimensions of data variable definitions and empowerment,it is concluded that national tax competitiveness index,the comprehensive analysis and comparison of countries along the "area" of tax competition,again with the Chinese for "area",combining government investment stock to national tax competitiveness as the abscissa,with investment stock as the ordinate,build "tax competition-investment" double dimension quadrant,categorizing "area" countries,Based on the four-quadrant analysis,and on the premise of "differentiated treatment,targeted" to put forward differentiated investment strategy applicable to the quadrant countries,Chinese enterprises to go out of the regional choice to provide theoretical guidance on taxation.