从中兴通讯看我国“走出去”企业税收政策  

An Analysis on Tax Policies for Enterprises' Going Global in China:The Case Study of ZTE

作　　者：邹剑雄[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《涉外税务》2008年第4期36-40,共5页International Taxation In China

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。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 perfecting current tax policies, tax treaties and tax administration for encouraging overseas investments.

关 键 词：“走出去” 中兴通讯 对外投资 税收政策 

分 类 号：F626[经济管理—产业经济] F812.42