| 完善税收抵免制度 促进企业对外投资 |
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| 引用本文： | 王金城,孙亚华.完善税收抵免制度 促进企业对外投资[J].涉外税务,2011(7). |
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| 作者姓名： | 王金城 孙亚华 |
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| 作者单位： | 江苏省国家税务局; |
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| 摘 要： | 我国既有中国特色又与国际接轨的税收抵免制度已经建立。然而,这项制度还未健全,尚需完善。本文建议我国要以促进企业对外投资为主目标,进一步加强税收抵免政策和法律法规建设;要以服务企业对外投资为出发点,进一步加强税收抵免管理体系和机制建设。
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| 关 键 词： | 对外投资 税收抵免制度 优化管理 |
Improving Tax Credit System to Promote Overseas Investment of the Chinese Enterprises |
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| Jincheng Wang&Yahua Sun.Improving Tax Credit System to Promote Overseas Investment of the Chinese Enterprises[J].International Taxation In China,2011(7). |
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| Authors: | Jincheng Wang&Yahua Sun |
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| Institution: | Jincheng Wang&Yahua Sun |
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| Abstract: | China has successfully established the tax credit system with not only distinct Chinese characteristics but also geared to international standards. However, along with the changing domestic and international economic environment, current system should be improved to adapt to the new economic trends. This paper suggests that China shall aim to encourage overseas investment of the Chinese enterprises and strengthen the development of tax credit policy and tax laws and regulations; and also shall take providin... |
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| Keywords: | Overseas investment Tax credit system Optimal management |
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