对“走出去”企业的企业所得税和营业税问题探讨

An Exploration on Enterprise Income Tax and Business Tax for 'Going-global' Enterprises

在国家鼓励企业"走出去"的大背景下,本文分析了怎样落实《企业所得税法》和《营业税暂行条例》有关规定,提出了有关境外所得税收抵免、企业境内外所得同等享受优惠税率、简化营业税征税范围的判定等政策建议。

Under the background of encouraging enterprises to ＇going-global ＇ in China, this paper analyzes how to carry out relevant regulations of the Law on Enterprise Income Tax and the Provisional Regula- tions of Business Tax, and implement specific tax poli- cies and operation measures for promoting ＇going-glo- bal＇ enterprises, and finally puts forward some policy suggestions on foreign income tax credit, domestic and overseas income enjoying the equivalent preferential tax rate, simplifying the judgment procedure for the scope of business tax imposition.