| 从中兴通讯看我国"走出去"企业税收政策 |
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| 引用本文： | 邹剑雄.从中兴通讯看我国"走出去"企业税收政策[J].涉外税务,2008(4). |
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| 作者姓名： | 邹剑雄 |
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| 作者单位： | 厦门大学经济学院,福建,厦门,361005 |
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| 摘 要： | 本文在对中兴通讯"走出去"情况进行调研的基础上,对我国境外投资税收问题进行了研究,提出了完善现行对外投资税收政策、税收协定和征管措施等方面的建议。
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| 关 键 词： | “走出去” 中兴通讯 对外投资 税收政策 |
An Analysis on Tax Policies for Enterprises' Going Global in China:The Case Study of ZTE |
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| Jianxiong Zhou.An Analysis on Tax Policies for Enterprises' Going Global in China:The Case Study of ZTE[J].International Taxation In China,2008(4). |
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| Authors: | Jianxiong Zhou |
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| Institution: | Jianxiong Zhou |
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| Abstract: | Based on an investigation into issues met by ZTE during the process of 'going global',this paper analyzes tax issues of overseas investments and puts forward some suggestions on per-fecting current tax policies,tax treaties and tax administration for encouraging overseas investments. |
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| Keywords: | Going Global ZTE Overseas investment Tax policy |
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