“一带一路”战略下企业“走出去”税收问题研究

Tax Issues Study on the‘Going-out'Enterprises Under the‘B&D'Strategy

"一带一路"战略是我国"走出去"战略的延续与升级,对于推动我国经济的发展和提高我国的国际影响力意义深远,而"走出去"企业是实施这个战略的重要主体,税收问题又是其在"走出去"过程中不得不面临的重要问题。解决税收问题要从企业、政府、中介三个层面进行:以政府为主导,企业加强自身建设,中介发挥智囊作用,只有这样,才能更好地助力企业"走出去"。

The ＇B＆D＇ strategy which has far-reaching significance on promoting China＇s economic develop- ment and enhancing China＇s international influence is a continuation and upgrade of China＇s ＇Going-out＇ strategy. The ＇ Going-out＇ enterprises are the main body which implements this strategy. In the process of going out, they have to be faced with some tax issues. Solving these issues need the cooperations of three parts. For one thing, the government should play the role of leader, and the enterprises should strengthen self-construction. For another, intermediaries should provide more useful advice for them. Only by this, can the enterprises go out smoothly!