International Comparison and Reference on the Tax Preference Policy for Foreign Direct Investment

This thesis makes the international comparison and analysis on the tax preference policy for Foreign Direct Investment (FDI), and proposes that China should improve its tax preference policy for FDI by adopting multi-mode, industry-oriented tax preference policy, and adjusting the applicable rules of its regional tax preference and unifying the income tax of foreign and home enterprises, while keeping the stability and continuity of the current policy.