Incorporation Of Two Sets Of Enterprise Affects On The Development Of Investment Environment In West Egion

There are two laws about enterprise tax are carried out at the same time in our country all the time. One is the Interim Regulation of the People’s Republic of China Concerning Enterprise Income Tax, which is only for domestic enterprises and the other one is The Income Tax Law of the People’s Republic of China Concerning Foreign-funded Enterprises and Foreign Enterprises, which is for foreign enterprises. Foreign enterprises have more premiums because of the slanting policy. Concerning the unbalance situation between the east and the west, which is caused by unequal premium policy, Enterprise Income Tax Law of the People’s Republic of China was Officially Promulgated in March, 2007. This new law is a solution to the burden between domestic enterprises and foreign enterprises and the unfair competition state between the east and the west. And it is also a new overture to regional economic development.The first, this essay bases on the detailed investigation on the history of Incorporation of two sets of enterprise income tax system, the content and principles of the new income tax law the difference between the former one will affect the company’s work and investment .to obtain the tendency. The second By study of the related concepts of investment environment, use the means to estimate the sampling to analyze the superiority in the east and west area. Then this essay also analyzes the influence of tax element in it. focus on the tax, as an element which can affect the investment environment. And in the end, I want to via analyze any questions in investment environment in the west region it presents its own opinions and suggestion on the development of investment environment in west region after the incorporation of two sets of enterprise income tax system, by analyzing the advantage and disadvantage of the investment environment between east and the west region.