关于企业对外投资涉税问题的探讨

A Study on the Tax-related Issues of Enterprise's Overseas Investment

近年来,我国企业对外投资快速增长,并取得了一定效果,但也出现了许多亟待解决的问题。本文以此为出发点,分析了我国企业对外投资的现状及相关问题,并结合实际,在借鉴发达国家经验的基础上,提出了相应的政策建议。

In recent years, the overseas investment of Chinese enterprises has increased rapidly and some achievements have been made already, however, there are many issues demanding for solutions urgently. Standing on this point, this paper initially analyzes the Chinese enterprises＇ current situation of overseas investment and the related issues. Furthermore, on the basis of experiences drawn from developed countries, it puts forward some policy suggestions.