摘要
目前,我国企业"走出去"主要形式有:一是境外工程承包和劳务输出;二是资本输出(主要指对外直接投资)。本文着重分析了我国对外直接投资的现状和现有对外投资税收政策存在的问题,并提出了完善税收政策的几点建议。
Currently the two major forms of the Chinese enterprises ‘ going abroad＇ are generally classified as overseas contract project, labor export or capital export （mainly referred to as ‘foreign direct investment＇ ）. This paper analyzes the status quo of foreign direct investments of the Chinese enterprises and issues in tax policies concerning overseas investments, and then puts forward some suggestions on perfecting relevant tax policies.
出处
《涉外税务》
CSSCI
北大核心
2008年第12期24-28,共5页
International Taxation In China
基金
辽宁大学与沈阳市于洪区地方税务局合作的课题的一部分。
