国际经验视阈的我国企业跨境税收管理问题与对策研究
发布时间：2018-10-05 07:12
【摘要】：我国与当今世界主要对外投资大国存在着较大差距。我们需要继续发挥税收对企业跨境投资的促进和鼓励作用,完善相关税收管理体系,既做好服务工作又维护国家正当税收权益。拟从我国企业对外投资的现状、发展前景和遇到的税收问题着手,结合当今世界主要资本输出国家实践经验,总结目前我国企业跨境税收管理制度中的不合理因素,针对性地提出改限额抵免法为免税法,构建企业对外投资的税收激励政策体系,完善税收协定,完善企业跨境投资日常征收管理及反避税规则等具体政策措施建议。
[Abstract]:There is a big gap between China and the major foreign investment countries in the world. We need to continue to give full play to the role of taxation in promoting and encouraging cross-border investment of enterprises, improve the relevant tax management system, and do a good job of serving the country and safeguarding the state's legitimate tax rights and interests. Starting from the current situation, development prospects and tax problems encountered by Chinese enterprises' overseas investment, and combining with the practical experience of the major countries exporting capital in the world today, this paper summarizes the unreasonable factors in the current cross-border tax management system of Chinese enterprises. This paper puts forward some specific policy and measures such as changing the quota credit law to avoid tax law, constructing the tax incentive policy system of enterprises' investment abroad, perfecting the tax agreement, perfecting the daily collection management of enterprises' cross-border investment and anti-tax avoidance rules and so on.
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本文编号：2252482
[Abstract]:There is a big gap between China and the major foreign investment countries in the world. We need to continue to give full play to the role of taxation in promoting and encouraging cross-border investment of enterprises, improve the relevant tax management system, and do a good job of serving the country and safeguarding the state's legitimate tax rights and interests. Starting from the current situation, development prospects and tax problems encountered by Chinese enterprises' overseas investment, and combining with the practical experience of the major countries exporting capital in the world today, this paper summarizes the unreasonable factors in the current cross-border tax management system of Chinese enterprises. This paper puts forward some specific policy and measures such as changing the quota credit law to avoid tax law, constructing the tax incentive policy system of enterprises' investment abroad, perfecting the tax agreement, perfecting the daily collection management of enterprises' cross-border investment and anti-tax avoidance rules and so on.
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本文编号：2252482
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