Le systeme fiscal chinois et les investissements etrangers
Institution:
Paris 11Disciplines:
Directors:
Abstract EN:
To promote the foreign capital, china has taken much legislative action concerning its fiscality. The fiscal system in effect since nineteen hundred eighty has encouraged foreign investment in china. At the same time, such investment has accelerated the modernisation of the chinese fiscal system. The main feature of the system since nineteen hundred eighty is the double fiscality. In this system, companies with foreign investment benefit from a better treatment, fiscally speaking. The legal status of taxpayers is rather complicated in china. The different types of companies with foreign investment, whose statutes are clearly defined by chinese law, reveive better legal guarantees and their fiscal obligations are more reasenable and do not fluctuate. Such fiscal advantages for foreign investors concern the income tax on company earnings, on individual earnings and on indirect taxes. This is accomplished in three ways : via the tax rates, special exemptions or reductions in taxes and detaxation. What can be observed also in china is that fiscal advantages are often greater in certain regions or in certain sectors of the economy. The chinese fiscal system is undergoing a modernisation process that aims at unifying its diverse aspects, at streamlining the fiscal administration as well as integrating the chinese system into the framework of international economic law. By adapting to the foreign investment, the chineses fiscal system has progressed in the last fifteen years. It is gradually approaching international practice and the principles of a market economy. This fiscal system has done much to promote foreign investment and will continue to do so in the future. Modernizing the fiscal system while implementing the necessary legislation is an in-going process within china today.
Abstract FR:
Pour attirer les capitaux etrangers, la chine a fourni beaucoup d'efforts legislatifs sur sa fiscalite. Le regime fiscal applique depuis mille neuf cent quatre-vingts a favorise les investissements etrangers. Et vice versa, les investissements etrangers ont pousse la modernisation de la fiscalite chinoise. Le double systeme fiscal est une caracteristique fondamentale de la fiscalite chinoise depuis mille neuf cent quatre-vingts. Sous ce regime, les entreprises a investissements etrangers et les individus etrangers beneficient des traitements fiscaux plus avantageux. Les statuts des contribuables presentent certaines complexites en chine. Les differents types d'entreprises a investissements etrangers avec leurs statuts bien definis par les lois chinoises beneficient plus de protection juridique et des obligations fiscale plus rationnelles et stables. Les avantages fiscaux pour les investissements etrangers concernent l'impot sur le revenu des entreprises, l'impot sur le revenu des personnes physiques et les impots indirects. Ils sont realises par trois manieres : les taux avantageux ; les conditions d'exemption et de reduction d'impots et les conditions de detaxation. Les avantages fiscaux a caractere regional et sectoriel sont aussi remarques en chine. La fiscalite chinoise est en trains de se moderniser. Cette modernisation est marquee par l'unification du systeme fiscal, la modernisation de l'administration fiscale et l'integration de la fiscalite chinoise dans le cadre du droit economique international. Pour s'adapter aux investissements etrangers, le systeme fiscal chinois a beaucoup progresse depuis ces quinze dernieres annees. Il s'approche peu a peu des coutumes internationales et des principes de l'economie de marche. Cette fiscalite a beaucoup favorise les investissements etrangers et elle continuera a le faire dans l'avenir. La modernisation du systeme fiscal chinois et une legislation parallele restent encore en cours.