Study on the preferential tax policy for non-profit scientific research institutions;

Since the reform and opening-up,preferential tax policy has played a significant role in attracting FDI.

Based on recall and analysis domestic and foreign theoretical research of preferential tax policy effect of FDI,the article points out that FDI flow is affected by aggregate factors,and preferential tax policy effect of FDI in our country is reducing,an exaggerated effect will seriously affect progress of income tax uniformity.

Under the background of economic globalization,the principle of national treatment and the principle of national interest must be linked,preferential taxation policy should be regulated and used to offer a fair stage on the principle of national treatment and the principle of transparency for enterprises of different ownership or industries.

The Chinese employer pension starts late,develops lowly and its scale is little,and lacking of powerful support of preferential taxation policy is one of the main reasons.

Based on previous qualitative researches on complementary pension system,the author builds an actuarial model for preferential taxation policy,in which mortality rate,growth rate of salary and CPI,etc.

International Comparison and Reference on the Tax Preference Policy for Foreign Direct Investment;

Therefore, we should take concrete and practical measures to further improve tax preference policy so as to promote their formation.

Economic development in west area is restricted by present tax preference policy which is more preferential in east area than in west area、tax distribution system that the proportion of tax revenue distribution is no difference in each province、production VAT and resource tax which is not matched with price reform.