“一带一路”倡议下我国企业境外投资的税收服务:政策梳理与绩效评价  

Taxation Service for Chinese Enterprises Overseas Investment Under the Belt and Road Initiative:Policy Analysis and Performance Evaluation

作　　者：谢伟杰 廖添土[1] 陈少晖[1] Xie Weijie;Liao Tiantu;Chen Shaohui

机构地区：[1]福建师范大学经济学院 [2]福建技术师范学院经济与管理学院

出　　处：《经济研究参考》2022年第3期130-144,共15页Review of Economic Research

基　　金：国家社会科学基金重点项目“国企红利征缴比例倍增目标下的国资预算支出民生化研究”(No.14AGL007);福建省社科规划基金一般项目“福建省国资股权划转社保基金的公共福利效应研究”(No.FJ2020B032);福建省社科规划基金一般项目“国有企业红利上缴遵从行为的影响机理与演化博弈分析研究”(No.FJ2020B117)。

摘　　要：本文在梳理我国当前服务“一带一路”倡议的相关税收政策基础上,基于福建省78家“走出去”企业的问卷调查数据分析评价这类税收政策取得的成效与存在的不足。分析结果表明,当前服务“一带一路”倡议的税收政策尽管在一定程度上减轻了企业税收负担,降低了国际税收风险,保障了企业在国际税收征管过程中的基本权益,但依然存在较大的改进空间。中国应健全税收协定体系,建立“走出去”企业信息库,提供国别化税收政策,培养国际税收专业人才,完善税收优惠政策,从而激励中国企业更好地融入“一带一路”建设。On the basis of sorting out China's current tax policies serving the Belt and Road Initiative,this paper analyzes and evaluates the effectiveness and deficiencies of such tax policies based on the questionnaire survey data of 78“going global”enterprises in Fujian Province.The results show that although the current tax policies serving the Belt and Road Initiative have reduced the tax burden of enterprises to a certain extent,reduced international tax risks and protected the basic rights and interests of enterprises in the process of international tax collection and management,there is still much room for improvement.According to the results,China should improve tax treaty system,establish a database of“going global”enterprises,provide country-specific tax policies,train international tax professionals,and improve preferential tax policies to encourage Chinese companies to better integrate into the construction of the Belt and Road.

关 键 词：税收政策 一带一路 税收协定 税收服务 

分 类 号：F812.42[经济管理—财政学] F742