A Research on Tax Issues Related to Overseas Investors in China's Domestic Financial Markets
Since joining the World Trade Organization(WTO),China has steadily opened up its financial market in accordance with market and international rules,improved relevant institutional arrangements including taxation,and made breakthrough progress in attracting investors and funds.This article analyzes the development process,main problems,and causes of foreign investors investing in China's domestic financial market and its tax-related policies,and puts forward suggestions for improving relevant tax policies,especially clarifying the rules for determining the source of income,tax obligations,and tax incentives as soon as possible,so as to better promote the high-quality development of the financial market and high-level opening up.
Overseas investorFinancial marketTax policyTax collection and administrationHigh-level opening up
NETL
NSTL
万方数据
