摘要
作为构成中国重要经济力量的化工企业近年来积极参与“一带一路”建设,并取得了较好收益,但同时也会遇到国际间征税问题。为更好推动化工企业升级“走出去”模式,对东盟十国从税种、所得税政策、税收优惠政策等多维度分析中国化工企业应如何进行投融资税务优化,为今后化工企业如何利用税务筹划更好的“走进去”提出建议。
As an important economic force in China,chemical enterprises have actively participated in the construction of the“Belt and Road”in recent years,and achieved good profits,but at the same time,they will also encounter international taxation problems.In order to better promote the upgrading of the“Belt and Road”mode of chemical enterprises,this paper analyzes how to optimize the investment and financing tax of Chinese chemical enterprises from the perspectives of tax types,income tax policies and preferential tax policies of ten ASEAN countries,and puts forward suggestions on how to use tax planning to better“Belt and Road”for chemical enterprises in the future.
作者
马文静
MA Wen-jing(School of Economics and Management,Qingdao University of Science and Technology,Qingdao 266100,China)
出处
《化工管理》
2023年第24期5-7,27,共4页
Chemical Engineering Management
基金
山东省研究生教育质量提升计划项目“减税降费背景下的企业税务筹划教学案例库建设”(SDYAL19091)。
关键词
化工企业
跨国投融资
税务优化
chemical enterprises
transnational investment and financing
tax optimization
