摘要
随着"一带一路"沿线国家投资规模的增加,完善境外投资税收政策成为税收服务的关键,通过加强国际税务合作、提高税收征管水平、完善境外投资税收政策来健全税收服务体系。
With the increase of investment in the countries along the Belt and Road, the tax policy of overseas investment has become the key of tax service, by strengthening the international tax cooperation, improving the level of tax coUection and management, perfecting the overseas investment tax policy to improve the tax service system.
作者
朱海涛
刘立娟
Zhu Haitao;Liu Lijuan(Department of Finance and Economics, Jinan Campus of Shandong University of Science and Technology, Jinan 250031, Shandong, China)
关键词
一带一路
境外投资
税收服务
The Belt and road Initiative
Overseas investment
Tax services