摘要
英国的税收政策,对其"走出去"企业在降低运营成本和投资风险等方面发挥着重要作用。本文介绍了英国税制及其对"走出去"企业制定的税收政策,希望能为我国对外投资税收政策的完善提供借鉴。
The U.K. is typical in utilizing the resident enterprises＇ outbound investment to improve domestic economy. Tax policies in the U.K. play an important role of reducing the operation cost and investment risk of ＂going global＂ enterprises. This paper analyzes tax system and tax policy in the U.K. for ＂going global＂ enterprises, which provided a reference for the improvement of China＇s outbound investment tax policy.
出处
《国际税收》
CSSCI
北大核心
2016年第3期12-16,共5页
International Taxation In China
