促进“走出去”企业发展的税收政策研究——基于重庆市“走出去”企业涉税问题的调研

发布时间：2018-01-27 10:06

本文关键词： 涉税问题抵免法政策运用饶让发展战略税务机关优惠政策国家税务总局境外所得重庆市　出处：《经济研究参考》2017年41期 　论文类型：期刊论文

【摘要】：正近两年"一带一路"国家发展战略和"互联网+"行动计划的提出,为企业"走出去"提供了发展机遇。实施企业"走出去"战略,对提高我国企业全球竞争力,推动我国成为世界经济强国具有重要的意义。我国多年来集中于吸引外资的税收激励政策,而在鼓励企业"走出去"的税收支持政策上存在很多不足。本文通过问卷调查、走访、座谈等形式,对"走出去"企业经营状况及税收政策运用现状进行了调研,在分析了现行"走出去"企业税收政策的积极效应和存在问题的基础上,进一步提出完善"走出去"企业税收政策的建议。
[Abstract]:This is the last two years, The Belt and Road "national development strategy and the" Internet plus "action plan, for enterprises to" go out "to provide opportunities for the development of enterprises. The implementation of the" going out "strategy to improve the global competitiveness of Chinese enterprises, is of great significance to promote our country to become a world economic power in China for many years. Focus on attracting foreign investment tax incentives, and to encourage enterprises to" go out "policy of tax support has many shortcomings. This article through the questionnaire survey, interviews, seminars and other forms of" going out "business conditions and tax policy by the investigation of the present situation, based on the analysis of the positive effect of the current" out of go to the "corporate tax policy and the existing problems, further improve the" going out "enterprise tax policy recommendations.

【作者单位】：重庆工商大学财政金融学院;
【分类号】：F125;F279.27;F812.42
【正文快照】： 近两年“一带一路”国家发展战略和“互联网+”行动计划的提出,为企业“走出去”提供了发展机遇。实施企业“走出去”战略,对提高我国企业全球竞争力,推动我国成为世界经济强国具有重要的意义。我国多年来集中于吸引外资的税收激励政策,而在鼓励企业“走出去”的税收支持政策

【相似文献】