Fuzzy Mathematical Research on Tax Planning for Location of Foreign Direct Investment

It is difficult for enterprises to make scientific decisions in tax planning for location of foreign direct investment, due to the great difference of tax legislation in different countries. This paper focuses on the difference of value-added tax rate, income tax rate and dual tax exemption of different countries, and brings forward the fuzzy preferential relation arrangement method which can be utilized effectively in the tax planning decision on location of foreign direct investment.