The Research Of Tax Policy To Promote Investment Of Shanghai Pilot Free Trade Zone

With the development of economic globalization, closer economic ties between countries in the world, the trend of trade liberalization is the basic consensus of scholars. Although China has become the world’s manufacturing center and the new world trade center, affected by the domestic institutional mechanisms and global markets, the model of economic development and economic structure is not coordinated, balanced and has no sustainability. Under the combined effect of global and domestic institutional market mechanisms, we must promote a new round of China’s reform and opening up as soon as possible. The establishment of Shanghai Pilot Free Trade Zone, resulting in a new round of open, not only to provide experience for the transformation of other coastal provinces, in terms of state-owned enterprise reform, examination and approval system reform, and other investment regimes, it will make a useful try and push. Shanghai Pilot Free Trade Zone pointed out that to create the appropriate regulatory environment and tax regime of Shanghai Pilot Free Trade Zone, which is mainly made clear policies to promote trade and investment promotion, and in particular indicates that compliance with the tax system under the premise of the direction of reform and international practices, while ensuring that profits are not being transferred, the tax base is not eroded, and actively study and improve tax policies related to foreign investment.This paper intends make the research of tax policy to promote investment of Shanghai Pilot Free Trade Zone, especially to explore foreign equity investment tax policies. On one hand, to promote investment tax policies research and exploration of the Shanghai Pilot Free Trade Zone, especially the tax policies to promote foreign equity investment, help create the appropriate regulatory and tax environment tax system in Shanghai Pilot Free Trade Zone, through the development of appropriate tax policy, stimulate and guide the region’s business development and economic prosperity. On the other hand, through investment tax policy research and exploration of Shanghai Pilot Free Trade Zone can further promote China’s economic "going out."From the structure of the whole article, the first part is the introduction of this paper, indicating the reasons and background of the topic, and the significance of this article. The second part mainly talked about the establishment and the function of Shanghai Pilot Free Trade Zone. The third part introduced the main tax policies of Shanghai Pilot Free Trade Zone, and compared them to that of the original Shanghai Free Trade Zone to analyze their similarities and differences. The focus of the fourth part is on the two clear-made tax policies to promote investment, namely equity incentive policy and non-monetary assets investment policy, mainly to analyze the meaning of the policies themself and the significance of the policies. The fifth part is the more important part, mainly to explore the foreign investment tax policy to promote the foreign investment. Firstly, analyze the major international countries by promoting their overseas investments in terms of tax policy, and then make the analysis of the current foreign investment tax policies of China. Finally, offer perfect proposal to promote China foreign investment tax policy through the international practices and experiences. The last part of this paper is to make a simple summary.