中国企业“走出去”的税收政策取向:山东证据

Tax Policy Tropism of Chinese Enterprise Outward-investment:Evidence from Shandong Province

企业对外投资快速增长,对中国的涉外税收政策提出了更高要求。对15家企业的实地调研发现,现阶段中国企业选择在发展中国家投资是由于中国现行税收政策存在重复征税问题和发展中国家具有十分优惠的税收政策。而在鼓励对外投资方面存在着手续较为繁琐、优惠政策不够完善等不足。中国应遵循"从实际出发"、"鼓励"、"规范"的原则,建立目标明确、多层次的税收优惠体系,加强境外税源管理加大反避税力度。

Recently, more and more enterprises invest outward ,which have put forward higher demand to Chinese tax policies. Based on the survey of 15 enterprises, We find that more and more Chinese enterprises investing in developing countries are due to the quite favourable tax policies in these countries, and Chinese current taxation is repeating. In Encourging outward-investment, there still are many problems such as multifarious procedure, unperfect favaourable policies,and so on.Therefore, on the three principles of encouraging, regulating, and starting from reality, multi-level favourable tax system with definite goals should be set up, meanwhlie, management and counter -taxavoidance measures to overseas taxpayers also should be strengthened.