【摘要】：我國(guó)與當(dāng)今世界主要對(duì)外投資大國(guó)存在著較大差距。我們需要繼續(xù)發(fā)揮稅收對(duì)企業(yè)跨境投資的促進(jìn)和鼓勵(lì)作用,完善相關(guān)稅收管理體系,既做好服務(wù)工作又維護(hù)國(guó)家正當(dāng)稅收權(quán)益。擬從我國(guó)企業(yè)對(duì)外投資的現(xiàn)狀、發(fā)展前景和遇到的稅收問(wèn)題著手,結(jié)合當(dāng)今世界主要資本輸出國(guó)家實(shí)踐經(jīng)驗(yàn),總結(jié)目前我國(guó)企業(yè)跨境稅收管理制度中的不合理因素,針對(duì)性地提出改限額抵免法為免稅法,構(gòu)建企業(yè)對(duì)外投資的稅收激勵(lì)政策體系,完善稅收協(xié)定,完善企業(yè)跨境投資日常征收管理及反避稅規(guī)則等具體政策措施建議。
[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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本文編號(hào)：2252482