摘要
在经济一体化进程不断深化的环境下,我国境外投资出现发展变化,因而境外投资所得税政策有待改进,应与时俱进,借鉴国外成熟政策经验,增强我国企业的市场竞争力,提高政策执行力,同时对境外投资企业提供有利的税收政策支持和保护。
China＇s overseas investment develops and changes in the environment of deepening the economic integration process, thus overseas investment income tax policy needs to be improved, should advance with the times, learn from mature foreign policy experience, and enhance the market competitiveness of Chinese enterprises, improve the policy execution, while foreign-invested enterprises to provide a favorable tax policy support and protection.
出处
《经济与管理》
CSSCI
2013年第4期49-52,共4页
Economy and Management
关键词
境外投资
所得税
政策
发展方向
Oversea investment
Income tax
Policy
Development
