Research on Risk and Legal Regulation in Transnational Investment: Based on the comparison of current legislation in China and the United States

Abstract

The enterprise transnational investment is thriving, and our economy is developing rapidly, but facing a shortage of talent, lack of technical development, management is not in place, investment risks, and so on many problems. From the perspective of national investment policies, developed countries have strengthened investment restrictions, and these measures are related to national security such as critical infrastructure and core technologies. Instead, developing countries continue to ease policies to promote investment. At the same time, tax-related investment policy measures taken around the world over the past decade show that tax holidays and reduced corporate income tax (CIT) are the main ways countries attract investors. Using the method of comparative analysis, this paper first analyzes three kinds of risks in transnational investment, namely capital security, environment, and tax issues, and then sorts out the regulations on transnational investment in the current legislation of China and the United States from the aspects of environment and tax, and finally puts forward suggestions to improve China's relevant legislation.