机构地区: 华南理工大学工商管理学院
出 处: 《国际税收》 2015年第1期68-71,共4页
摘 要: 税收是商业银行在国际化运营中不可回避的重要问题。本文以中国银行为例,探讨合理选择投资地对企业降低税务成本的意义及可能面临的税务风险,以期为我国商业银行的国际化发展提供有益的参考。 In the course of internationalization, tax is an inevitable issue for commercial banks. This paper takes the Bank of China as an example to discuss the significance of rationally selecting investment destination to reduce tax cost and tax risk for enterprises, and expects to provide a beneficial reference for China's commercial banks.
领 域: [经济管理]