Study On The Policy Of Income Tax For Foreign Investment Enterprises

In today’s rapid development of economic globalization, more and more capital on a global scale tends to flow freely. In recent years, Chinese resident enterprises to actively participate in economic globalization and the international division of labor in the process. In terms of foreign direct investment, China to attract foreign investment and foreign direct investment in resident enterprises achieved rapid development. With China’s " going out" strategy of gradual implementation, more and more Chinese enterprises to go abroad, in the international market continues to develop, invest contents are turning foreign direct investment from the early market development, from the " product output transition " to " export of capital. " The rapid growth of Chinese enterprises overseas investment. Faced with the development of economic globalization, the trend of global economic integration, how to learn from the advanced experience of foreign countries, improvement and development of China’s corporate income tax policy, tax policy guidance and support for the use of transnational business enterprises to improve Chinese enterprises in the international market competitiveness.The first chapter is mainly about the background information and the related research summery both at home and abroad. The second part is the review of overseas investment income tax issues, including an overview of the overseas investment, the relevant concepts of income tax and tax practice, and also the current tax policy of our country. The third part introduces the main status of overseas investment and the tax administration in Dalian, and also illustrated the issues of tax administration.The fourth part states the advanced experiences and practice of other countries about the overseas investment income tax policy, including the analysis of tax policy which may find a way out in our tax practice, and also the illustration of enterprise income tax management practices and enlightenment of foreign countries, so as to find out reference for us.The fifth part is the recommendation of legislation proposal. This part it introduces the main principle of perfection of the income tax policy, which should consider the needs of the international trade, the adjustment of industrial restructure, etc. finally, the article puts forward the Suggestions of legislation proposal.