摘要
本文在简要介绍了我国对外承包工程企业发展概况和国家有关税收扶持政策的基础上,分析了现行境外所得税收抵免政策对"走出去"承包工程企业的影响,并结合实际,提出了几点政策建议。
Based on an introduction to development of overseas project contracting companies and national supporting tax policies, this paper analyzes the impacts of current foreign income tax credit policies on overseas project contracting companies, and puts forward some policy suggestions combining with realities in China.
出处
《涉外税务》
CSSCI
北大核心
2011年第1期76-78,共3页
International Taxation In China
关键词
境外所得
税收抵免
对外承包
Foreign income Tax credit Foreign contracted project
