Tagged: tax preference

The Research on Tax Policies of Reducing Regional Economic Disparities of Our Country

ã€Abstract】 The non-equivalent development of regional economy, i.e. the existing of regional disparities, is a kind of phenomenon which exists commonly during the course of economic development. The existing of disparities of regional economy has its reasonability and significance. But excessive regional economic disparities will bring about some of passive influence, which is already non-arguing [...]

The Influence of the Tax Preference Policy to Chongqing’s Economy Development

ã€Abstract】 The tax preference is government given specially object of taxation, area and taxpayer tax incentives or favorable regulations by the form of law as per general aim of economic, political and social development at stated periods. That is to say the tax preference is a preference clause to some activity, some assets, some form [...]

Research on Foreign Corporation Tax Preference of China Joined WTO

ã€Abstract】 Since the reform and open of China, foreign corporation played an important role for China, it speeded the economy, optimize the Industry, introduced into international technology and management experience. Nowadays, economy is being global, for the sake of international capital, the countries took measures to attract foreign capital one after another, tax preference is [...]

Tax Avoidance of Multinational Companies and Tax Anti-avoidance of China

ã€Abstract】 With the rapid development of the economic globalization, the multi-national enterprises (MNEs) have become the dominant power of the world economy. In order to maximize their profits, the MNEs globally allocate their resources. As there are various differences among countries on tax rate, legislation and administration, the MNEs can conveniently make their global tax [...]

Research on the Reform of Enterprise Income Tax System of Our Country

ã€Abstract】 To reform and improve enterprise income tax is an important research projectthat draws great attention from current economic theory circles in China. Sincereform and opening up, with the continuous improvement of socialist marketeconomy, the tax system with circulating tax as the main body and income tax as thesubsidiary has taken shape initially in China. [...]

Discussion on the Unification of Income Tax Laws on Foreign Investment Enterprises and Domestic Investment Enterprises

ã€Abstract】 The unification of the domestic business income tax and the foreign fundedBusiness Income Tax has been considered and talked over for many years in China.Upon to now a basic concept on the unification has been reached to some extent,There are many differences between income tax for domestic enterprises and incometax for enterprises with enterprises, [...]

An Analysis of the Effect of Tax Preference to Foreign Direct Investment in China

ã€Abstract】 In the beginning of reform and opening-up, China exchanged tax preference for foreign direct investment. That is to say, China fetched in foreign direct investment by preferential tax policies. With the evolution of tax system, China gradually formed the tax system of foreign direct investment. It has been proved by practice that the tax [...]

Research on Tax Policy of Employment

ã€Abstract】 Employment will be a serious problem in a long time and must be resolved. As animportance adjusting tool, the revenue should make a good effect in resolving this problem.First , the paper analyses the actualities and perspectives of employment in our country, analysesthe relation of tax and employment and summaries and assesses our country’s [...]

On Researching of Reducing the Disparity of Regional Economic and Constructing the Harmonious Society

ã€Abstract】 Economic development in different regions in China is not equal everywhere. In fact, excessive regional economic disparity can bring about many passive effects. Since 1978, the reform and opening of China, regional disparity has increasingly expanded. Our country has become one of the countries, which has serious regional disparities, which hinders the construction of [...]

Research on the Relationship of the Chinese Tax Preference Policy and FDI

ã€Abstract】 After China enter into the WTO, the tax preference policy of FDI, which has been lasting more than twenty years, has been pay to attention .20 years ago, China has just carried out the reform and opening policy, and the economy development face the shortage of investment and foreign exchange. China carried out the [...]