云南边贸企业"走出去"税收政策调查与完善 |
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引用本文: | 孙红梅,钟明.云南边贸企业"走出去"税收政策调查与完善[J].涉外税务,2008(3). |
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作者姓名: | 孙红梅 钟明 |
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摘 要: | 边境贸易是企业"走出去"的重要经营形式,而税收政策在鼓励企业"走出去"过程中发挥着重要作用。本文通过对云南边贸企业"走出去"税收政策的调查,对现行税收政策以及存在的问题进行了分析并提出完善建议。
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关 键 词: | 边贸企业 “走出去” 税收政策 云南 |
A Study on Tax Policies Encouraging Outbound Investments by an Investigation into Frontier-trade Enterprises in Yunnan Province |
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Abstract: | Frontier trade is one of the most important kinds of enterprises 'going abroad' and tax policies can play an impor- tant role in encouraging outbound investments of these enterprises. This paper analyzes issues in current tax policies encouraging outbound investments and puts forward some sug- gestions by using the results of an in-depth investigation into frontier-trade enterprises in Yunnan Province. |
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Keywords: | Frontier-trade enterprise 'Going Abroad' Tax policy Yunnan Province |
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