摘要
近年来,越来越多的中国企业开始到海外进行直接投资。本文介绍了中国企业"走出去"的几大动因,并详细分析了中国企业"走出去"面临的税收问题,同时也提出了一些建议。
In recent years, more and more Chinese enterprises get started to make investments abroad. This paper introduces some intentions of the Chinese enterprises ＇going-global＇ and elaborates on tax issues confronted by the Chinese enterprises ＇going-global＇ and finally puts forward some suggestions.
出处
《涉外税务》
北大核心
2012年第1期34-38,共5页
International Taxation In China
关键词
“走出去”
企业所得税
Going-global＇ Enterprise income tax
