本文選題：征管競(jìng)爭(zhēng)力 + 稅負(fù)　； 參考：《稅務(wù)研究》2017年02期

【摘要】："一帶一路"戰(zhàn)略提出以來,國(guó)內(nèi)企業(yè)積極響應(yīng),紛紛走出國(guó)門開展對(duì)外投資活動(dòng)。本文從稅收負(fù)擔(dān)、稅收征管效率、稅收征管廉潔度三個(gè)維度,綜合分析和比較了65個(gè)沿線國(guó)家的稅收征管競(jìng)爭(zhēng)力,為中國(guó)企業(yè)走出去提供了稅收上的理論指導(dǎo)。
[Abstract]:Since Belt and Road's strategy was put forward, domestic enterprises have responded positively and carried out overseas investment activities one after another. This paper comprehensively analyzes and compares the competitiveness of tax collection and management in 65 countries along the route from three dimensions of tax burden, efficiency and cleanliness of tax collection and management, which provides a theoretical guide for Chinese enterprises to go abroad.
【作者單位】： 西南財(cái)經(jīng)大學(xué)財(cái)稅學(xué)院;
【基金】：2014年國(guó)家自然科學(xué)基金面上項(xiàng)目“中國(guó)減稅政策的可持續(xù)性與社會(huì)福利效應(yīng)研究:基于稅制板塊聯(lián)動(dòng)效應(yīng)的視角”(項(xiàng)目編號(hào):71473199)的階段性成果
【分類號(hào)】：F812.42;F125
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本文編號(hào)：1788832