摘要
近年来,我国企业"走出去"步伐加快,如何分享企业的海外经济收益,逐渐成为一个重要的研究课题。本文通过对日本近年来强化税制改革、严厉打击避税、规范政策指引等措施的分析,提出如何分享企业海外经济利益的相应对策。
In recent years, the Chinese enterprises accelerate the pace to go overseas, and how to share the overseas economic benefits of the enterprises has become an important research task. Through an analysis of measures concerning strengthening tax reform, severely punishing tax avoidance, standardizing policy guidance, this paper puts forward corresponding countermeasures on how to share overseas economic interests of enterprises in our country.
出处
《涉外税务》
CSSCI
北大核心
2011年第7期38-40,共3页
International Taxation In China
关键词
“走出去”企业
税制改革
打击避税
政策指引
‘Going-out’ enterprise Tax reform Anti-tax-avoidance Policy guidance