Tax Incentives Of Foreign Investment And The Adjustment Of Chinese Foreign-Related Tax Policy

Since the beginning of the reform and opening up, China has successively enacted a series of tax policies for the purpose of attracting foreign investment and establishing the corresponding tax incentive system, succeeding in attracting a lot of foreign investment. But in recent years, for China's economic development and the transformation investment environment, tax policies that encouraging foreign investment in our country show relatively stagnant state, the reform of foreign related tax policies was put on the agenda. Therefore, it is necessary to sort out tax incentive theory and analysis Tax incentives carefully. So that we can re-examine the practice of foreign-related taxation policy, adjusting the current policy to provide a reliable theoretical basis and decision-making purposes.This paper takes the causes of foreign investment as a starting point, analyzing the effects of tax incentives for foreign investment. Based on the theoretical analysis and the implementation of China's tax incentive policies, An empirical analysis of China's tax incentive policies was used to analyze the effects of the implementation of these policies, Then the countermeasures of China's foreign-related tax policy adjustment was proposed. The full text is divided into seven chapters, ranging from theoretical research, empirical analysis and policy study.Plate of theoretical research mainly discusses the internal mechanism of tax incentives affecting foreign investment. Foreign investment act on the causes of its foreign investment portfolio. Tax incentive affects foreign investment through the portfolio also. The effect analysis shows that a certain amount of tax incentive policies not only has the total effect, but also has the structure effect. The host country's utilizing foreign investment have both income and cost, Their cost is the extent of tax incentives, and their income mainly reflected in the income effect and the resource allocation. Therefore, we need the perspective of economics to analysis whether tax incentives for foreign investment is a rational option.The Empirical Analysis plate mainly verifies the effects of tax incentives for foreign investment in China, and this part contents of three aspects: First, the scale of foreign investment and foreign-related tax incentives test; Second, the related-test between foreign investment's structure and foreign investment tax incentives; Finally, the related-test between foreign investment's contribution and foreign investment tax incentives. Empirical analysis shows that there is a high degree of correlation between...