摘要
实施"走出去"战略是扩大对外开放、参与国际竞争、推进高起点发展的必由之路。税收作为重要的经济调节杠杆,对企业的境外投资行为有着直接的影响。如何完善税收政策、在实施"走出去"战略中提高我国企业的国际竞争力,是个十分重要的现实课题。本文着重分析我国现行企业"走出去"税收存在的问题,在此基础上提出今后改进的方向。
It is an inevitable course to carry out ‘going-global＇ strategy in order to open up wider to the outside world, to participate in global competi- tions and to promote high-level developments. Acting as an important lever of economic regulation, taxation has a direct impact on enterprises＇ overseas investment. Therefore, it is an important practical task on how to optimize tax policies and enhance Chinese enterprises＇ international competitiveness in implementing the ＇going-global＇ strategy. This paper focuses on the existing tax problems faced by the Chinese going-global enterprises and proposes improved paths in the future.
出处
《涉外税务》
CSSCI
北大核心
2011年第9期51-54,共4页
International Taxation In China
