The Impact Of Host Country Tax System On Cross Border Investment Of Chinese Enterprises

The world today is undergoing major changes.The impact of the world financial crisis on the world economy has become more pronounced.The world economy has gradually recovered.International trade and investment and international trade rules have also been profoundly adjusted.The development of countries around the world is still a matter of concern Problem.In order to adapt to the new pattern of the world economy,the Chinese government proposed the "One Belt and One Road" development strategy.Chinese companies responded to the government's call for active cross-border investment.Chinese enterprises' cross-border investment not only conforms to the Chinese government's economic development strategic objectives of “bringing in and going out”,but also helps China to break through the economic bottleneck and achieve further economic development,and it can promote the rational and effective flow of various economic elements,and can effectively allocate resources.Deep integration with the economic market.Cross-border investment by Chinese companies not only involves financial,information,legal and other factors,but taxation also has important influence on cross-border investment of enterprises.When it comes to the impact of taxation on cross-border investment by Chinese companies,not only does China's domestic taxation policy have a significant impact on Chinese companies' cross-border investment,but also the host country's tax policy has a major impact on Chinese companies' cross-border investment.Therefore,studying the impact of the host country's taxation on cross-border investment by Chinese companies and actively and reasonably providing them with quality services has become an important issue for the Chinese taxation authorities.This article attempts to study the impact of the host country's tax policy on Chinese companies' cross-border investment from the perspective of the host country,and conducts an empirical analysis with Vietnam,which is adjacent to China,to study the impact of the host country's tax system on Chinese companies' cross-border investment.In order to provide assistance for cross-border investment...