摘要
税收激励是促进我国对外直接投资发展的重要税收政策手段。但是我国的现行对外直接投资企业所得税激励政策存在诸多问题,如政策导向性弱、避免国际重复征税的措施不健全等。在借鉴国外激励对外直接投资的税收政策基础上,我们提出明确ODI税收政策的区域和产业导向,进一步完善消除国际双重征税的措施等建议,以优化我国对外直接投资企业所得税激励政策。
Tax incentives are the important tax policy means to promote the development of China's foreign direct investment. However, there are many problems in the incentive policy of China's current foreign direct investment enterprise income tax, such as policy orientation; imperfect in avoiding double taxation measures. In reference to the foreign direct investment abroad incentives policy, We put forward clearing the regional and industry orientation of ODI tax policy, improve the measures to eliminate the international double taxation, in order to optimize our foreign direct investment enterprise income tax incentive policy.
出处
《上海金融学院学报》
2010年第4期72-78,共7页
Journal of Shanhai Finance University
关键词
对外直接投资
税收激励
企业所得税
foreign direct investment
tax incentives
enterprise income tax