完善税收抵免制度 促进企业对外投资

Improving Tax Credit System to Promote Overseas Investment of the Chinese Enterprises

我国既有中国特色又与国际接轨的税收抵免制度已经建立。然而,这项制度还未健全,尚需完善。本文建议我国要以促进企业对外投资为主目标,进一步加强税收抵免政策和法律法规建设;要以服务企业对外投资为出发点,进一步加强税收抵免管理体系和机制建设。

China has successfully established the tax credit system with not only distinct Chinese characteristics but also geared to international standards. However, along with the changing domestic and international economic environment, current system should be improved to adapt to the new economic trends. This paper suggests that China shall aim to encourage overseas investment of the Chinese enterprises and strengthen the development of tax credit policy and tax laws and regulations; and also shall take providing service for overseas investment of enterprises as starting point to further strengthen the development of tax credit system and mechanism.