鼓励企业“走出去”的税收法律机制研究  

Analysis of Tax Legal Mechanism Encouraging Enterprises Investing Abroad

作　　者：王逸[1] 

机构地区：[1]扬州大学法学院,江苏扬州225009

出　　处：《江南大学学报（人文社会科学版）》2011年第1期44-48,共5页Journal of Jiangnan University：Humanities & Social Sciences Edition

摘　　要："走出去"战略的实施,对我国税收法律机制提出了新要求。我们应尽快制定包括ODI税收条款在内的海外投资基本法;明确ODI税收激励的产业和区域政策导向;完善消除国际重复征税的法律规定;强化税收激励机制;扩大税收协定网络;规范对"走出去"企业的税收管理和服务。The implement of ＂Going Out＂ strategy asked new requirement to tax legal mechanism of our country.We should constitute fundamental law of ODI including provisions of taxation.The industrial and regional direction of ODI tax incentives should be identified.The rules eliminating international double taxation should be improved.The mechanism of tax incentives should be strengthened.The network of tax treaties should be extended.The tax administration and services for enterprises investing abroad should be ameliorated.

关 键 词：海外直接投资 《企业所得税法》 税收法律机制 

分 类 号：D922.22[政治法律—经济法学]