对“走出去”企业税收服务现状及需求的调查与思考

A Survey and Some Thoughts on Current Situations of and Demands for Tax Service concerning‘Going Overseas’Enterprises

在企业"走出去"过程中,税收是影响企业资本成本和资金收益的重要因素。到海外投资就意味着进入了全新的税收环境,企业不仅要面对自身经营上的各种挑战,还要面对许多国际税收方面的难题。本文分析了深圳"走出去"企业面临的主要国外税收问题,并结合当前支持企业"走出去"税收服务存在的问题,提出了构建支持企业"走出去"税收服务体系的思路和工作建议。

During the process of enterprises＇‘going overseas＇,taxation is an important factor that affects capital costs and gains of the enterprises.Once investing overseas,enterprises have to face a brand new tax environment.Thus they should not only face challenges of their own business,but also encounter some international tax issues.Based on an analysis of principal international tax issues facing by‘going overseas＇ enterprises in Shenzhen City,and combined with issues in tax service towards such enterprises,this paper puts forward some suggestions on establishing a tax service system promoting enterprises＇‘going overseas＇.