“一带一路”背景下中国境外所得免税法研究

A Study on Foreign Income Exemption under the “Belt and Road Initiative”

我国现行企业所得税法采用抵免法来消除国际重复征税,但随着"一带一路"倡议的深入实施,我国企业的国际化程度日益提高,抵免法在实际操作中已反映出部分问题。目前,越来越多的发达国家逐渐由抵免法转向免税法。本文通过研究国际免税法的发展趋势,并分析我国"一带一路"走出去企业采用抵免法存在的现实问题,提出我国境外所得采用免税法的建议。

Credit method is adopted to eliminate international double taxation under China＇s current enterprise income tax law. However, along with the further implementation of ＂The Belt and Road Initiative＂, the degree of internationalization of Chinese enterprises is enhancing, and the credit method reflects some problems in its operation. More and more developed countries are gradually shifting from credit method to tax exemption. This article studies the development trend of international exemption method, and analyzes the real problems faced by Chinese ＂goingout＂ enterprises under the credit method. Finally, the article puts forward the suggestion that foreign income of Chinese enterprises should adopt exemption method.