作　　者： ;

机构地区： 广东金融学院

出　　处： 《涉外税务》 2010年第8期40-43,共4页

摘　　要： 随着我国企业＂走出去＂步伐的加快,企业境外投资所面临的税收问题越来越突出。本文分析了我国企业境外投资合作税收政策存在的问题并总结了一些发达国家鼓励境外投资税收政策的经验,提出了促进我国企业境外投资合作的税收对策。 With the acceleration of the Chinese enterprises ＇going global ＇,tax is sues confronted by these enterprises become more and more severe. This paper analyzes existing issues in tax policies concerning overseas investment and cooperation by the Chinese enterprises,summarizes experiences of encouraging overseas investment through tax policies in foreign countries,and proposes some tax policies for promoting overseas investment and cooperation by the Chinese enterprises.

关 键 词： 跨国投资 税收抵免 国际避税 税收协定

分 类 号： [F125]

领　　域： []