摘要
随着"一带一路"倡议的不断深入,中国"走出去"企业在沿线国家的投资与发展增长迅速,同时也面临着与投资国之间税收制度差异及衔接不畅的问题。从沿线国家及企业经济利益自我保护的角度考虑,被投资国的税收制度特别是企业所得税对中国企业的投资回报产生了一定的影响,进而成为跨境企业税收争议的重要原因。因此,通过跨境税收协定及双边磋商,解决国内企业税收损失和避免双重征税的问题非常关键。
With the deepening of ＂the Belt and Road＂ Initiative, the investment and development of Chinese ＂going out＂ enterprises investing in the countries along the Belt and Road Initiative grow very fast, however, there are also problems facing by those enterprises, such as the tax systems＇ difference between the destination country and home country. From the perspective of self-protection of state and enterprise economic interests, the tax systems especially the enterprise income tax laws and regulations of the destination countries have an impact on the investment return of Chinese ＂going out＂ enterprises, thus become an important reason of tax disputes of cross-border enterprises. Therefore, it is a key issue to resolve the tax loss of Chinese enterprises and avoid double taxation through tax treaties and bilateral negotiations.
作者
王文清
姚巧燕
Wenqing Wang;Qiaoyan Yao
出处
《国际税收》
北大核心
2018年第4期23-27,共5页
International Taxation In China
基金
国家税务总局一般性课题"‘一带一路’主要国家的税制体系对比研究--兼论强化国际税收合作的对策"(课题编号:2018YB08)的阶段性研究成果
关键词
“一带一路”
跨境企业
所得税改革
税收协定
＂The Belt and Road＂ Cross-border enterprise Income tax reform Tax treaty
