借鉴国际经验 构建我国海外投资的税收激励政策体系  

Learning from International Practice to Construct the System of Tax Incentive Policy for Chinese Overseas Investment

作　　者：董晓岩[1,2] 

机构地区：[1]东北财经大学研究生院,辽宁大连116025 [2]浙江省国家税务局征管科技处,浙江杭州310006

出　　处：《兰州商学院学报》2010年第3期94-100,共7页Journal of Lanzhou Commercial College

摘　　要：税收是企业进行海外投资决策的重要影响因素之一。在我国实施"走出去"战略、鼓励企业进行海外投资的背景下,应学习借鉴其他国家实行的海外投资税收激励政策,以减除国际双重征税和提供所得税、关税优惠为重点,构建适应我国实际、符合国际惯例、完整规范的海外投资税收激励政策体系。Tax is one of the most important factors of an enterprise in the decision-making of overseas investment.Under the strategy of the ＂going out＂ policy and encouraging enterprises to invest abord,we may learn more experiences from foreign investment tax incentive policies of other countries,and structure an intact and normative system of our foreign investment tax incentive policies which can adapt to our country＇s practice and accord with international convention,in order to eliminate international double taxation and tax preference on income tax and tariff.

关 键 词：海外投资 税收激励政策 所得税 关税 

分 类 号：F812[经济管理—财政学]