中国“走出去”企业“一带一路”税收调查报告  

Tax Survey on the Chinese Going-out Enterprises in the Belt and Road Initiative

作　　者：“一带一路”税收研究课题组 无 A Tax Research Group of the Belt and Road Initiative

机构地区：[1]不详 [2]中国国际商会 [3]中国国际税收研究会 [4]国际税收与投资中心

出　　处：《国际税收》2020年第3期67-73,共7页International Taxation In China

摘　　要：从"一带一路"倡议提出以来,中国与"一带一路"沿线国家(地区)的贸易和投资合作不断扩大,形成了互利共赢的良好局面。本文简要介绍中国"走出去"企业的基本情况,并分析中国"走出去"企业在"一带一路"沿线国家(地区)遇到的税收问题,最后提出相应的建议。Since the launch of the Belt and Road Initiative,China’s trade and investment cooperation with the countries and regions along the Belt and Road Initiative has been continuously expanding,forming a sound situation of mutual benefit and winwin results.The paper briefly introduces the basic situation of Chinese going-out enterprises,analyzes tax issues encountered by those enterprises in the countries and regions along the Belt and Road Initiative,and finally puts forward relevant suggestions.

关 键 词：“走出去”企业 “一带一路”倡议 税收调查 

分 类 号：F812.42[经济管理—财政学]