摘要
文章基于Devereux-Griffith模型和普华永道会计师事务所提供的第一手问卷信息,选取15个具有代表性的国家(地区)作为三种税制特点的样本国(地区),分别分析了中国境内母公司选择不同的再投资和利润返还方式所承担的税负及其差异,以及其境外全资子公司选择不同的融资方式、资产组合和投资国(地区)税收激励措施所承担的税负及其差异,从而直观地反映出中国境外投资企业在不同税制特点国家(地区)应当选择的不同策略。
Based on Devereux/Griffith model and the first-hand information provided by PWC, this paper chooses 15 representative countries for the sample countries including three tax systems, and analyzes the tax burden borne by a parent enterprise in China's Mainland when using different patterns of reinvestment and repatriation of profits, and the one borne by its whollyowned overseas subsidiaries when employing different financing methods, portfolios of assets and tax incentives, thereby revealing that Chinese overseas investment enterprises should select tax strategies according to different tax systems of overseas countries.
出处
《财经研究》
CSSCI
北大核心
2012年第10期123-133,共11页
Journal of Finance and Economics
基金
教育部人文社会科学研究青年基金项目(12YJC790103)
上海市教育委员会科研创新重点资助项目(09ZS77)
苏州大学"211工程"项目的资助
