“一带一路”沿线国家税收征管竞争力比较

A Comparison of the Tax Administration of “the Belt and Road” Countries

"一带一路"战略提出以来,国内企业积极响应,纷纷走出国门开展对外投资活动。本文从税收负担、税收征管效率、税收征管廉洁度三个维度,综合分析和比较了65个沿线国家的税收征管竞争力,为中国企业走出去提供了税收上的理论指导。

As the domestic entrepreneurs go abroad to carry out foreign investment activities positively since the proposition of the Belt and Road Initiative, this paper analyzes and compares comprehensively the tax administration of the 65 ＂the Belt and Road＂ countries from the dimensions of tax burden, efficiency of tax collection and integrity of tax collection and administration. On this basis, the paper puts forward the theoretical guidance of taxation for the domestic entrepreneurs to invest abroad.