鼓励企业“走出去”与改革我国避免双重征税方法

发布时间：2018-03-07 06:28

本文选题：免税法　切入点：抵免法　出处：《国际税收》2015年04期 　论文类型：期刊论文

【摘要】：正鼓励企业到海外投资(即所谓"走出去"),已是当前我国一项战略性的经济决策。党的十八届三中全会的决定指出:"适应经济全球化新形势,必须推动对内对外开放相互促进、引进来和走出去更好结合";要"扩大企业及个人对外投资。"清除企业"走出去"的税收障碍是鼓励企业扩大对外投资的重要措施。我国现行的税收抵免制度与"走出去"企业的客观需求不相吻合,已经阻碍了企业加大"走出去"的步伐,亟待国家出台相应的改革措施。而最彻底的改革就是顺应国际趋势,放弃境外税收抵免法,转而实行免税法。
[Abstract]:Encouraging enterprises to invest abroad (so-called "going out") is now a strategic economic decision in our country. The decision of the third Plenary session of the 18 CPC Central Committee pointed out: "in order to adapt to the new situation of economic globalization, we must promote mutual promotion of opening up to the outside world." To "expand the foreign investment of enterprises and individuals" is an important measure to encourage enterprises to expand their overseas investment. The objective needs of enterprises do not match each other. It has hindered enterprises to step up "going out", and it is urgent for the state to issue corresponding reform measures, and the most thorough reform is to comply with the international trend, to give up the overseas tax credit law and to implement the tax exemption law.
【作者单位】：中国人民大学财政金融学院;
【基金】：教育部人文社会科学重点研究基地重大项目“扩大内需的财税政策研究”(12JJD790051)的资助
【分类号】：F812.42

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