This paper mainly discusses the favorable income tax policy for productive foreign - based enterprises which enjoy the favorable revenue to the largest extent, including favorable tax rate, regular tax reduce , tax refund for second investment, tax counteraction for purchasing domestic equipments and other favorable tax policies.
By building a model of a dynamic,infinite repeated game completely informed between the tax authority and the exporter,this paper presents that we can achieve the subgame perfect Nash equilibrium and draw a conclusion that the choice of behavior of an exporter's tax refund is influenced by the inspecting successful probability and cost of the tax authorities as well as by the amount of tax defrauded. In the end,it puts some suggestions to increase the rate of the exporter's tax refund legally.
Since the beginging of this year, export has declined and foreign currency earning is not ideal. On the other hand, import has grown . up remarkably and foreign currency expenditure increased quickly. All this leads to a negative result of international ballance of our country. This situation may bring us many problems and difficulties to meet the 11.8% target of this year's export growth set at the 8th National Conference this March.Several measures have been adopted by the State to help foreign trade ente...
Wu Yi, the Minister of Foreign Trade and Economic Cooperation, delivered a speech at the nationwide telephone conference. She said that since the beginning of this year, our foreign trade continued to maintain a growing momentum.However, there was no reason to be over optimistic about this performance, because plenty of problems still constrained the further development for export.To cope with such issues, the Minister put forward a number of measures which she stressed as the key work at the moment. First ...
With the deepening of China's economic reform carried out since 1994, manyfacts have proved that this reform has been successful and it strongly stimulatedexport while 1imited import. But at the same time it brings some unfavorable in-fluence such as the upward price of imports, the increase of cost of earning for-eign currency in export. All this makes it more difficult to deal in intenationaltrade.This paper has many suggestions on exchange rate, the manegement of fo-reign exchange and tax-refund...