摘要
为了鼓励本国企业对外投资,世界各国都制定了不同的税收优惠政策,对本国的对外投资活动进行鼓励、保护、引导及促进,使本国的过剩资本在全球范围内找到投资增值的机会。本文通过对一些国家的经验和我国现行政策的比较与分析,提出了鼓励我国企业对外投资合作的政策建议。
Many countries around the world have adopted various preferential tax policies encouraging domestic enterprises to invest outward, This paper discusses successful practice of the Western countries compares with current tax policies in China and puts forward some suggestions for encouraging the Chinese enterprises to invest outward .
出处
《涉外税务》
CSSCI
北大核心
2007年第6期33-36,共4页
International Taxation In China
关键词
企业所得税
对外投资
税收政策
Enterprise income tax
Outward
investments Tax policy
