“一带一路”背景下加强我国“走出去”企业税制竞争力研究

A Research on Strengthening the Competitive Power of Our Country's “Going Global” Corporate Tax Regime Against the Background of “The Belt and Road Initiatives”

在"一带一路"建设深入实施带来我国企业对外投资规模增大和目的地发生改变的当下,具有国际竞争力对企业能否顺利"走出去"十分重要。税收因素中国家关于跨国所得征税制度直接对对外投资成本和投资回报率产生作用,税收制度的国际竞争力与"走出去"企业竞争力建设息息相关。但目前我国相关税制已跟不上企业"走出去"的步伐,存在跨国所得双重征税难以彻底消除、抵免制度下企业所得税税率偏高、税收激励政策体系不完善等诸多问题,我们必须深入研究如何通过完善相关税收制度来保证企业在境外的竞争力。笔者基于竞争的角度,通过回顾我国"走出去"企业跨国所得税制竞争力建设的历史进程,发现当前增强相关税制竞争力的必要性,并横向比较我国与主要资本输出国家之间相关税制竞争力的差距,有针对性地提出"一带一路"背景下提高我国"走出去"企业税制竞争力建议。

＂The Belt and Road Initiatives （B＆R）＂ has led to a change in the size and destination of our foreign direct investment. The competitive power is very important for the companies to ＂ Going global＂ smoothly. The mother country＇s transnational corporation income tax regime directly affects the cost and the re- turn of foreign investment. So the international competitive power of the tax regime is closely related to the competitiveness of the ＂Going global＂ enterprises. But now our relevant tax system has not adapted to the situ- ation of ＂Going global＂. There are some serious problems such as the difficulty of eliminating the double taxa- tion, the high tax rate on international tax credits and the imperfect system of tax incentives in our tax regime. We must further study how to improve the competitive power of enterprises overseas by perfecting the tax re- gime. Analyzing from the perspective of competitiveness, this paper firstly reviews historically on the innova- tion of the competitive power for our ＂Going global＂ enterprises＇ transnational income tax regime. Then, we compare the competitive power of transnational corporation income tax regime between China and the world＇s main capital-exporting countries. On the basis of above analysis, we present some suggestions on improving the competitive power of ＂Going-global＂ enterprises＇ transnational income tax regime in China against the back- ground of ＂B＆R＂.