对外直接投资、"走出去"企业与税收扶持

通过实证分析证明,我国正处于投资发展周期论的第二阶段后期向第三阶段初期发展的转型期.提出在这个探索性转型过渡阶段和面对当前全球性的金融危机双重背景下急需我国政府出台的相关政策、措施,大力扶持我国"走出去"企业的观点.在借鉴国际经验的基础上,剖析我国目前对外投资企业税收扶持体系存在的问题,并就我国政府应如何通过税收扶持体系有效的支持"走出去"企业展开具体论述.

Outward Foreign Direct Investment,"Going-global"Enterprises and Tax Support

This paper analyses empirically the development stage of China's outward direct investment,the empirical research deduces that China is now in the starting point of in second stage of IDP,and on the point of turning to the third stage of IDP.On the transitional phase and financial storm,it needs guidance and support from the governments in order to support going-global enterprises.Using international tax theory and practice for reference,on the basis of a theoretical analysis of issues in tax support system...