本文選題：融資門檻　切入點(diǎn)：國際聲譽(yù)　出處：《國際稅收》2014年08期 　論文類型：期刊論文

【摘要】：正企業(yè)海外上市,無論是上市前和上市后,都會產(chǎn)生跨境稅收,并且數(shù)額較大。從山東地稅的征管實(shí)踐看,2012年有29戶企業(yè)產(chǎn)生跨境稅收,入庫稅款2.59億元,戶均893萬元;2013年有16戶企業(yè)產(chǎn)生跨境稅收,入庫稅款8 949萬元,戶均559萬元。所以,海外上市企業(yè)是一個(gè)新的稅收增長點(diǎn),應(yīng)當(dāng)引起關(guān)注。一、海外上市方式海外上市具有融資門檻低、程序便利、時(shí)間較短以及有助于提高公司國際聲譽(yù)等優(yōu)勢。20世紀(jì)90年代初,我
[Abstract]:Overseas listing of positive enterprises will generate cross-border taxes, both before and after listing. From the practice of collecting and managing local taxes in Shandong Province, in 2012, 29 enterprises generated cross-border taxes, with 259 million yuan of storage tax. The average household is 8.93 million yuan; in 2013, 16 enterprises generated cross-border taxes, including 89.49 million yuan in storage tax and 5.59 million yuan in household income. Therefore, overseas listed enterprises are a new tax growth point, which should attract attention. Overseas listing has the advantages of low threshold of financing, convenient procedure, short time and help to improve the international reputation of the company. At the beginning of 90s of the 20th century, I
【作者單位】： 山東大學(xué)(威海)商學(xué)院;山東省地方稅務(wù)局;
【分類號】：F812.42;F831.51

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