Study Of Foreign-related Taxation Issues

1.The purpose and significance of the thesisOur country's economy has attained well---known achievements in the last twenty years. Foreign capitals do the good to economic development. But form now economic actualities, foreign tax system still exist some limitations. And these limitations will influence our country's economic development. So we must do something to change the foreign--taxation's --policy. 2.The basic thought and the structure of the thesis Applying the theory to reality is the basic thought of the thesis. First of all, it concludes the course of foreign taxation development in the last twenty years and affirms the foreign tax preference advance effect to economic. Secondly, the thesis analyses the full---scale tax preference limitation. It put forward we must change the tax system. Finally, after we have a clear understanding of foreign tax policy, the thesis supplies corresponding methods to adjust the active foreign tax policy.The thesis is divided into four parts:The first chapter introduces actuality of the foreign tax policy, and the developing of tax policy.The second chapter analyses active foreign tax policy. It put forward the excess tax preference in the foreign tax induce bad influence on society's equity, tax system, producing and capital.The third chapter analyses the problem of foreign tax administration. It refers the inefficiency of economic brought from the unscientific of administers.The last chapter put forward countermeasures of consummating foreign tax system.3.The content of the thesisOur country's foreign tax system carries out full-scale tax preference from the beginning. The policy fit the economic circumstance and advances our country highly speed rise.But from economic actualities, foreign tax policy's fault are so evidently that it can't adapt the economic develop and society make-progress. First of all, the excess favorites to foreign capital make against to create equity circumvents for domestic and foreign capital corporation. And it go against the principle of equity and competition and it must bring some bad domino offect.Secondly, our country's foreign tax policy still exist something against the principle of WTO. Such as the uncivil-treatment and the over-civil-treatment . One side the foreign capital coming into our country and management is still restricted by something, the other side foreign capital enjoy many tax preference policy. In our country, foreign capital corporation income tax burden ratio is about 8%, but domestic capital corporation income tax burden ratio is about 28%. Between both there is so big difference that the domestic capital corporation can't benign develop. And the foreign tax preference policy increases the difference of rest and the west region. It go against our country's economic develop policy.The third, the excess tax preference brings out efficiency losing. It makes new society unfair and damage market economy.Along with our country joining WTO and the information age are coming, we must adjust our full-scale tax preference policy.Firstly, we must deepen tax system innovation, boost up the tax law force, and execute the law rigidity. We must reinforce tax manage information constructing.Secondly, we must enlarge the foreign tax managing .we will add international tax to our tax system.4.The main contribution of the thesis The problems of foreign tax are always paid attention by theorists and theorists make many conclusions. But because of diversified reasons, research is just localized in tax system, not in the deep-seated reason---manage. The thesis's main innovation is in the manage .I apply the system viewpoint and method to analysis problems in the foreign tax policy. I bring out the standard and opinion about the foreign tax managements. The thesis point out we must stand out three administrative levels problems in the tax preference. First is the best basic of all---tax must keep neutral, let market exert. The second is the tax adjusts for administ...