国际投资税收政策对跨国企业集团投资战略的影响

由于各国经济发展水平、经济资源优势和经济国际化程度不同,各国都制定符合各自经济政策目标的国际投资税收政策,采取的税收优惠政策的侧重点也各不相同。跨国企业集团在制定投资战略时应注重分析各国引导投资的侧重点并充分加以利用,在投资战略选择中,必须慎重确定投资所在国的重点优惠项目或重点优惠地区,全面考虑投资国和投资所在国之间的国际税收协调性,正确认识资本投入量同税收负担与其他投资环境要素之间的关系。应以全球的观点进行国际化投资战略规划,以谋求集团整体税收负担的最小化和整体投资收益的最大化

The Effecf of International Investment Revenue Policy on International Groups' Investment Strategy

Due to different level of the economic development, economic resources advantages and economic internationalization, every country establishes individual revenue policy of international investment fit for their economic policy, certainly focusing on different revenue policies. International groups should note the focuses of these countries on attracting investment so that they can establish corresponding investment strategies.In the strategy selections, they should make sure of key favorable project and key favorable area with caution in local country, entirely consider the international revenue coordination between investing country and local country, recognize the relationship of capital investment ,revenue duty and others factors of investment environment correctly.They should employ the global viewpoint to design international investment policy, to minimumize group's overall revenue duty and maximumize overall investment return.