“走出去”:税收激励与制度优化  

Tax Incentives and System Optimization for Encouraging Chinese Enterprises 'Going Global'

作　　者：尹音频[1] 高瑜[2] 

机构地区：[1]西南财经大学财税学院,四川成都610074 [2]海信集团,山东青岛266071

出　　处：《涉外税务》2009年第3期38-41,共4页International Taxation In China

摘　　要：实施"走出去"开放战略是中央根据经济全球化发展趋势和我国国民经济发展的需要做出的重大战略部署,是我国由发展中的经济大国向世界经济强国迈进的重大战略步骤。本文在税收激励政策效应理论分析的基础上,提出进一步优化我国对外直接投资税制的路径。Being an important strategy made out by the Party and the central government pursuant to the trend of economic globalization and the needs of national economic development, ＇going global＇ strategy has become a great move towards one of the strongest economic powers in the world from an initially large-scale developing country. On the ba- sis of a theoretical analysis of policy effects of tax incentives, this paper proposes a plan about further optimizing tax systems encouraging Chinese enterprises ＇going global＇.

关 键 词：“走出去” 对外直接投资 税收激励 政策效应 制度优化 

分 类 号：F812.42[经济管理—财政学]