鼓励我国居民企业境外投资合作的税收政策研究

A Study on Tax Policies Promoting Resident Enterprises Going Overseas

税收政策是影响企业境外投资合作的一个重要因素。本文分析了我国现行境外投资所得税政策及税收征管存在的问题,在借鉴国外经验的基础上,提出了鼓励我国企业境外投资合作的税收政策建议,以期为我国企业开展对外投资合作、积极参与国际竞争、提高经济实力创造良好的政策环境。

Tax policy is an important factor impacting overseas investment and cooperation of enterprises. This paper analyzes existing issues in current enterprise income tax policy and administration concerning overseas investment in China, and on the basis of referring to foreign experiences, puts forward some tax policy suggestions about how to encourage overseas investment and cooperative for resident enterprises, expecting to create a favorable policy environment for resident enterprises to encourage overseas investment and cooperation, promote active participation in international competition, and enhance economic strength.