“一带一路”背景下对我国税收饶让制度的审视

Research on the Tax Sparing System of China against the Background of The Belt and Road Initiative

税收协定在助力企业"走出去"过程中发挥了巨大的作用,税收协定中税收饶让条款具有重要的意义。本文分析了我国税收饶让制度的现状,总结了税收饶让制度存在的问题,并提出了完善我国税收饶让制度的建议。

Tax treaties have been playing a significant role in helping the enterprises go out, in which, the tax sparing clauses are of great importance. This paper analyzes the current situation of the tax sparing system in China and summarizes the existing problems in the system. On this basis, the paper put forward some suggestions on improvement of the tax sparing system.