Comparative Analysis of the Tax Burden Level of RCEP Countries

Abstract

The tax burden level of the host country is an important factor influencing the location of foreign investment. The successful signing of the Regional Comprehensive Economic Partnership Agreement is of great significance to RCEP countries. It is of great significance to promote the negotiation of regional multilateral tax treaties. Therefore, it is necessary to actively promote the negotiation of tax treaties between China and other RCEP countries, form a regional tax coordination mechanism, and create a transparent and stable environment for Chinese enterprises' foreign direct investment to achieve low-cost and high-efficiency regional trade. At the same time, it is necessary to speed up the establishment of a tax preferential policy system for China's foreign direct investment, reduce the tax cost of enterprises' foreign direct investment, and effectively reduce the tax burden of multinational investment enterprises.