The Influence Analyzing Of Both Domestic And Foreign Enterprises Under The Coming Income Tax Reform

In the initial period of the reform and open up to the outside world policy, in order to attract foreign capital, our country gave the preferential benefit of the income tax for the foreign capital enterprises. After China's joined to the WTO, this kind of favorable treatment increasingly appears not fair. Therefore experts appeal in abundance to implement the unified income tax rate and provide a relative fair competitive environment."The Incorporation of Two Sets of Corporation Income Tax Systems"has already become the hot topic of getting rid of difficult position which has been arguing for many years, the first kind of project of the"two meetings", and building fair competitive environment for both foreign capital enterprises and state-owned enterprises.This article started from describing the present situation of income tax in our country, considered the differences between foreign capital enterprises and state-owned enterprises, such as the income structure, economic efficiency, competitive ability and so on, to find weather the present income tax system has brought the negative influence to enterprises'development, and has brought the obvious difference in the income tax burden among industries, which could be used to judge the advantage of"The Incorporation of Two Sets of Corporation Income Tax Systems", as well as the possibility of fair competition under different ownership systems. Last, took the correlation analyzing of FDI and its sectors in China for emphasis, judged the influence brought by the income tax system.In order to break through the traditional research pattern, this article used Jorgenson's boundary actual tax rate model and the improved actual tax rate model to judge the rationality of the actual income tax structure; used Kruskal-Wallis (the H test) and LSD test to guarantee the accuracy of the obtained data; Established the statistical model to analyze FDI(Foreign Direct Investment)and all its influencing factors, and make theoretical judgment to foreign enterprises'investment decision-making.