“一带一路”基础设施投资的国际税收法律制度完善

Betterment of International Tax Rules to Boost the Belt and Road Infrastructure Investment

在促进"一带一路"倡议实施的关键时期,在我国构建开放型经济新体制的关键节点,为适应中国从资本输入国到资本输出国的转变,应当加强税收的调控功能,建立以激励资本输出为导向的国际税收法律制度。具体就基础设施投资而言,应对现行税收法律制度进行调整,完善《企业所得税法》中的税收抵免制度,最大程度消除重复征税;在完善双边税收协定网络的同时,放宽税收协定中"建筑型"常设机构的认定时长,增设税收饶让抵免条款,在维护中国作为居民国税收利益的同时,为企业进行海外基础设施投资争取更多的税收优惠。

Take into consideration of the Belt and Rode Initiative,building of a new open economy system and transition from a capital-importing country to a capital-exporting country,China shall strengthen the regulatory function of taxation and set up capital export-oriented international tax regimes. In order to boost infrastructure investment from tax perspective and protect tax base of China as investors＇ resident state,we should improve tax credit rules to eliminate double taxation,perfect the network of bilateral tax treaties,lengthening recognition period of ＂building-type＂permanent establishments and increase taxsparing credit provisions in tax treaties.