企业国际化发展中税收政策运用的国际比较

政府税收政策的制定和实施对企业的国际化发展起重要的促进作用,无论在发达国家还是发展中国家,税收政策都为企业的发展融入全球经济提供了必不可少的条件。随着中国经济形势的变化和发展,我国税收政策面临诸多挑战,和发达国家比较,不仅存在一些不合理的因素,甚至和有些发展中国家的某些税收政策相比,也有不足之处。本文试图分别从出口、海外引资及境外投资等3种企业国际化主要形式入手,对比典型发达国家及发展中国家与我国政府税收政策的差异、优劣,佐证企业的国际化发展绝对离不开政府税收政策的支持和指导,也离不开具体的税收制度提供的服务和帮助。

International comparison of enterprise international development's tax income policy application

The formulation and implementation of government tax policy play important roles in promoting the international development of the enterprises.Whether in the developed or developing countries,tax policies for the development of enterprises to integrate into the global economy create essential condition.With the changes and development in the economic situation of China,China's tax policy faces many challenges.Compared with developed countries and even some developing countries,it has shortcomings.This article attempts to research government tax policy separately from the international trade,foreign direct investment inflow and foreign direct investment outflow and find the differences in this aspect among developed countries,developing countries and China.Finally,this article proves that enterprise's internationalization development absolutely cannot leave the support and the instruction of the government tax policy,also cannot leave the service and the help which the concrete tax revenue system provides.