稅收協(xié)定視角下的我國對(duì)外直接投資研究
發(fā)布時(shí)間：2018-08-09 14:29
【摘要】：隨著世界經(jīng)濟(jì)一體化的發(fā)展，各國都運(yùn)用稅收優(yōu)惠政策支持和鼓勵(lì)本國企業(yè)對(duì)外直接投資。2000年我黨為拓展國民經(jīng)濟(jì)發(fā)展空間，促進(jìn)世界經(jīng)濟(jì)共同發(fā)展，繼“科教興國”戰(zhàn)略、“西部大開發(fā)”戰(zhàn)略之后正式提出“走出去”戰(zhàn)略，鼓勵(lì)企業(yè)擴(kuò)大對(duì)外投資規(guī)模。另外，在后金融危機(jī)時(shí)代，鼓勵(lì)本國企業(yè)對(duì)外直接投資，加強(qiáng)各國之間的經(jīng)濟(jì)貿(mào)易聯(lián)系也是保證經(jīng)濟(jì)穩(wěn)定、健康發(fā)展的有效手段。 稅收協(xié)定是締約國政府間簽署的具有法律約束力的協(xié)議，目的是為了促進(jìn)締約國之間的經(jīng)濟(jì)合作與人員交流。它能夠保證跨國納稅人的海外投資、經(jīng)營、勞務(wù)等所得避免雙重征稅、消除稅收歧視；此外，還可以有效防范跨國納稅人偷稅、漏稅行為的發(fā)生，有助于公平、健康的國際稅收秩序的形成。對(duì)外簽署稅收協(xié)定在鼓勵(lì)我國企業(yè)“走出去”戰(zhàn)略中扮演著非常重要的角色。目前，與美國、法國等發(fā)達(dá)國家采取關(guān)稅優(yōu)惠、所得稅減免、抵免、延期納稅等多種優(yōu)惠措施相比，我國在對(duì)外直接投資稅收激勵(lì)方面手段比較單一，亟待完善。金融危機(jī)改變了國際經(jīng)濟(jì)格局，后金融危機(jī)時(shí)代，通過稅收調(diào)控促進(jìn)我國企業(yè)“走出去”意義深遠(yuǎn)。但是，，我國促進(jìn)對(duì)外直接投資的稅收體系總體上缺乏規(guī)劃，稅收政策缺乏導(dǎo)向性，系統(tǒng)性。稅收協(xié)定方面更是存在諸多問題，主要問題是稅收協(xié)定的完善與更新沒有及時(shí)向“引進(jìn)來”與“走出去”相結(jié)合的國家戰(zhàn)略轉(zhuǎn)變，國內(nèi)配套政策規(guī)定也未能與稅收協(xié)定的規(guī)定同步。稅收協(xié)定是維護(hù)國家稅收權(quán)益和企業(yè)對(duì)外直接投資利益的重要法律保證。完善稅收協(xié)定，不但為“走出去”企業(yè)創(chuàng)造了較為公平的境外稅收待遇，也為企業(yè)在境外遇到稅務(wù)糾紛時(shí)，提供了法律依據(jù)和運(yùn)作機(jī)制。 深入研究對(duì)外簽署稅收協(xié)定如何影響我國企業(yè)對(duì)外直接投資決策，以及我國當(dāng)前相關(guān)政策規(guī)定存在的問題及有效對(duì)策，對(duì)“走出去”戰(zhàn)略的有效實(shí)施和我國國際稅收政策、措施的合理調(diào)整具有重要的理論意義和實(shí)踐價(jià)值。我國的對(duì)外直接投資發(fā)展經(jīng)歷了很長一段時(shí)間，相比于現(xiàn)在飛速發(fā)展的對(duì)外直接投資規(guī)模，我國相關(guān)稅收政策卻發(fā)展緩慢，稅收協(xié)定只是其中很小的一部分。為了解決日益復(fù)雜的國際稅收問題，保證我國“走出去”企業(yè)能夠真正從中獲益，促進(jìn)我國經(jīng)濟(jì)的發(fā)展，我們應(yīng)該立足于我國國情，建立實(shí)際、科學(xué)、完善的對(duì)外直接投資政策體系，為我國對(duì)外直接投資的發(fā)展提供良好的稅收環(huán)境。
[Abstract]:With the development of world economic integration, all countries use preferential tax policies to support and encourage their enterprises' foreign direct investment. In 2000, in order to expand the space for the development of national economy and promote the common development of world economy, following the strategy of "rejuvenating the country through science and education", After the strategy of "developing the West", the strategy of "going out" was formally put forward to encourage enterprises to expand the scale of overseas investment. In addition, in the post-financial crisis era, encouraging the foreign direct investment of domestic enterprises and strengthening the economic and trade ties between countries is also an effective means to ensure the economic stability and healthy development. The tax treaty is a legally binding agreement signed by the governments of the contracting states to promote economic cooperation and personnel exchange among the contracting states. It can ensure that multinational taxpayers' income from overseas investment, operation, and labor services can avoid double taxation and eliminate tax discrimination. In addition, it can also effectively prevent the occurrence of tax evasion and tax evasion by transnational taxpayers, which is conducive to fairness. The formation of a healthy international tax order. The signing of foreign tax treaty plays a very important role in encouraging Chinese enterprises to go out. At present, compared with the developed countries, such as the United States, France and other developed countries, such as tariff preference, income tax reduction, credit, deferred tax payment and other preferential measures, our foreign direct investment tax incentives are relatively simple, and need to be improved. The financial crisis has changed the international economic pattern. In the post-financial crisis era, it is of far-reaching significance to promote Chinese enterprises to "go out" through tax regulation and control. However, the tax system of promoting foreign direct investment in our country lacks planning, and the tax policy lacks guidance and systematicness. There are even more problems in the area of tax treaties. The main problem is that the perfection and renewal of tax agreements have not changed into the national strategy of "bringing in" and "going out" in a timely manner. Domestic policy provisions also failed to synchronize with the provisions of tax treaties. Tax agreement is an important legal guarantee to safeguard the national tax rights and interests and the interests of enterprises' foreign direct investment. Perfecting the tax agreement not only creates a fair overseas tax treatment for the "going out" enterprises, but also provides the legal basis and the operating mechanism for the enterprises when they encounter tax disputes abroad. This paper deeply studies how the signing of tax agreements with foreign countries affects the decision of Chinese enterprises' foreign direct investment, as well as the existing problems and effective countermeasures in China's current relevant policies, the effective implementation of the "going out" strategy and the international tax policies of our country. Reasonable adjustment of measures has important theoretical significance and practical value. The development of China's foreign direct investment (FDI) has been going through a long period of time. Compared with the rapid development of foreign direct investment (FDI), the development of relevant tax policies in China is slow, and the tax agreement is only a very small part of it. In order to solve the increasingly complex international tax problem, to ensure that our "going out" enterprises can really benefit from it and to promote the development of our economy, we should base ourselves on the national conditions of our country and establish reality and science. Perfect foreign direct investment policy system provides a good tax environment for the development of China's foreign direct investment.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.42;F832.6
本文編號(hào)：2174375
[Abstract]:With the development of world economic integration, all countries use preferential tax policies to support and encourage their enterprises' foreign direct investment. In 2000, in order to expand the space for the development of national economy and promote the common development of world economy, following the strategy of "rejuvenating the country through science and education", After the strategy of "developing the West", the strategy of "going out" was formally put forward to encourage enterprises to expand the scale of overseas investment. In addition, in the post-financial crisis era, encouraging the foreign direct investment of domestic enterprises and strengthening the economic and trade ties between countries is also an effective means to ensure the economic stability and healthy development. The tax treaty is a legally binding agreement signed by the governments of the contracting states to promote economic cooperation and personnel exchange among the contracting states. It can ensure that multinational taxpayers' income from overseas investment, operation, and labor services can avoid double taxation and eliminate tax discrimination. In addition, it can also effectively prevent the occurrence of tax evasion and tax evasion by transnational taxpayers, which is conducive to fairness. The formation of a healthy international tax order. The signing of foreign tax treaty plays a very important role in encouraging Chinese enterprises to go out. At present, compared with the developed countries, such as the United States, France and other developed countries, such as tariff preference, income tax reduction, credit, deferred tax payment and other preferential measures, our foreign direct investment tax incentives are relatively simple, and need to be improved. The financial crisis has changed the international economic pattern. In the post-financial crisis era, it is of far-reaching significance to promote Chinese enterprises to "go out" through tax regulation and control. However, the tax system of promoting foreign direct investment in our country lacks planning, and the tax policy lacks guidance and systematicness. There are even more problems in the area of tax treaties. The main problem is that the perfection and renewal of tax agreements have not changed into the national strategy of "bringing in" and "going out" in a timely manner. Domestic policy provisions also failed to synchronize with the provisions of tax treaties. Tax agreement is an important legal guarantee to safeguard the national tax rights and interests and the interests of enterprises' foreign direct investment. Perfecting the tax agreement not only creates a fair overseas tax treatment for the "going out" enterprises, but also provides the legal basis and the operating mechanism for the enterprises when they encounter tax disputes abroad. This paper deeply studies how the signing of tax agreements with foreign countries affects the decision of Chinese enterprises' foreign direct investment, as well as the existing problems and effective countermeasures in China's current relevant policies, the effective implementation of the "going out" strategy and the international tax policies of our country. Reasonable adjustment of measures has important theoretical significance and practical value. The development of China's foreign direct investment (FDI) has been going through a long period of time. Compared with the rapid development of foreign direct investment (FDI), the development of relevant tax policies in China is slow, and the tax agreement is only a very small part of it. In order to solve the increasingly complex international tax problem, to ensure that our "going out" enterprises can really benefit from it and to promote the development of our economy, we should base ourselves on the national conditions of our country and establish reality and science. Perfect foreign direct investment policy system provides a good tax environment for the development of China's foreign direct investment.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.42;F832.6
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