法国对外投资的税收服务和管理  

Tax Service and Administration on Foreign Investment in France

作　　者：陈展[1] 王增光[2] 

机构地区：[1]浙江省国家税务局,浙江杭州310006 [2]天津市国家税务局,天津300010

出　　处：《国际税收》2016年第3期17-20,共4页International Taxation In China

摘　　要：法国作为对外投资大国,长期以来形成了完善的对外投资税收体系,尤其是境外所得免税、风险准备金制度等税收政策有效地促进了法国对外投资的发展。同时,法国政府的理念,比如税务服务与管理并重、重点扶持中小企业、培育并依托中介机构提供专业服务等,对我国实施"一带一路"战略具有积极的借鉴意义。As a famous country with a large amount of outbound investment, France forms a perfect tax regime of outbound investment. Those tax policies, especially foreign branch income exemption and risk reserve credit, greatly promote the French companies to invest abroad. Meanwhile, the experience from French government including paying equal attention to tax service and administration, supporting the small and medium-sized enterprises, utilizing the intermediary to provide professional service, will help China to better implement ＂the Belt and Road Initiative＂ strategy.

关 键 词：法国 境外投资 税收政策 中介服务 

分 类 号：F815.65[经济管理—财政学]