| 中国企业境外投资税收保护制度存在的问题与对策 |
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| 引用本文： | 霍军.中国企业境外投资税收保护制度存在的问题与对策[J].涉外税务,2010(3). |
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| 作者姓名： | 霍军 |
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| 作者单位： | 广西壮族自治区国家税务局; |
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| 摘 要： | 我国政府与外国政府签订的双边税收协定为中国企业走出去提供了法律制度层面的税收保护。但是,面对中国企业境外投资迅猛发展的态势,中国现行境外投资税收保护制度有效供给不足。因此,迫切需要增加中国企业境外投资税收保护的有效供给,完善境外投资税收保护制度。
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| 关 键 词： | 境外投资 税收管理 税收协定 |
Issues in Tax Protection System concerning Overseas Investments of the Chinese Enterprises and Their Countermeasures |
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| Jun Huo.Issues in Tax Protection System concerning Overseas Investments of the Chinese Enterprises and Their Countermeasures[J].International Taxation In China,2010(3). |
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| Authors: | Jun Huo |
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| Abstract: | Tax conventions between the Chinese government and foreign counterparts provide tax protection for overseas investments of the Chinese enterprises in legal field. However, facing with the rapid development of overseas investments of the Chinese enterprises, current tax protection system of China is obviously insufficient. Therefore, it is an urgent requirement to increase the supply of tax protection for overseas investments of the Chinese enterprises and further improve the tax protection system. |
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| Keywords: | Overseas investment Tax administration Tax convention |
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