摘要
近年来,我国企业海外投资发展迅猛,需要配套税收政策的扶持。我国现行企业所得税政策在促进企业"走出去"方面发挥了一定积极作用,但与企业的现实需求还有差距。本文对如何优化企业所得税制度,促进企业"走出去"提出了政策建议。
In recent years, overseas investment of the Chinese enterprises has been greatly boosting, which demands support of mating tax policies. Current enterprise income tax policy of China plays an active role in promoting enterprises ＇goingglobal＇, but still far from practical demand of those enterprises. This paper puts forwards some policy suggestions on how to optimize enterprise income tax system in order to encourage enterprises ＇going-global＇
出处
《涉外税务》
CSSCI
北大核心
2010年第12期10-13,共4页
International Taxation In China
基金
首都经贸大学校级重点课题<金融危机背景下我国外贸税收政策研究>的阶段性成果
关键词
“走出去”
企业所得税
税收协定
＇Going-global＇ Enterprise income tax Tax convention
