Looking at The "China Wisdom" of Foreign Investment From The Perspective of The Belt And Road——

Taking The Host Country's Tax Environment as An Example

Abstract

This research based on the context of China's continuous expansion of outward foreign direct investment (OFDI) and deepening international tax cooperation, focuses on the impact mechanisms and policy practices of the tax environment in Belt and Road countries on China's OFDI. Through a systematic review of relevant literature and practical achievements, the study finds that the tax environment is one of the key factors influencing Chinese enterprises 'outbound investment decisions, with a favorable tax business environment significantly promoting OFDI development. China has achieved multiple practical outcomes through initiating the Belt and Road tax administration cooperation mechanism, including establishing long-term mechanisms, optimizing tax services, and enhancing information sharing, thereby providing enterprises with a more stable, transparent, and convenient international tax environment. Meanwhile, China's direct investment scale in Belt and Road countries continues to grow, investment sectors become increasingly diversified, and cooperation quality steadily improves. Based on research conclusions, this research proposes recommendations to strengthen academic-government collaboration, deepen international tax coordination, guide enterprises to scientifically assess host country tax environments, and coordinate domestic tax system reforms with opening-up policies. These measures aim to facilitate high-quality "going out" and "bringing in" for Chinese enterprises, contributing Chinese wisdom to jointly building the Belt and Road.