我国对外直接投资相关税收政策演进分析和优化路径

On the Evolution and Optimization of the Tax Policy of Outward Foreign Direct Investment in China

改革开放以来,随着我国对外直接投资不断发展,相关税收政策也经历了从探索到形成、再到完善的演化发展过程。从对税收政策演进的逻辑分析可以看到,相关的税收政策目标基本反映了对外直接投资战略变化的影响,税收政策发展基本体现了对外直接投资动因变化,税收政策工具的理论效用也基本得以实现。当前,我国对外直接投资仍存在税收政策目标无法满足新发展阶段需求、导向性不足以及税收政策工具比较单一等不足之处。为此,本文提出加强对外直接投资税收政策顶层设计、发挥政策调节作用、加强税收管理等优化路径。

Since the reform and opening-up,with the continuous development of China’s outward direct investment,related tax policies have also undergone an evolutionary development process from exploration,formation and then to perfection.From the logic analysis behind the evolution of tax policy,we can see that tax policy objectives basically reflect the impact of changes in outward direct investment strategies,the tax policy development reflects the changes in the motivations of outward direct investment,and the theoretical effects of tax policy tools are basically realized.At present,there are still deficiencies that tax policy objectives cannot meet the demand of new development stage,insufficient guidance and relatively simple tax policy tools.Therefore,the paper puts forward relevant suggestions,including strengthening the top-level design of tax policy of outward direct investment,giving full play of adjustment function of tax policy,and improving tax administration.