国际税改背景下中国"走出去"企业加强全球税务战略管理的路径和对策研究
Path and Countermeasures for Chinese"Going-out"Enterprises to Strengthen Global Tax Strategy Management Against the Background of International Tax Reform
姜跃生1
作者信息
摘要
近年来,国际税改逐渐成为国际经济政治议题的焦点之一,并对国际经贸及投资环境产生重要影响.为此,中国"走出去"企业应积极研判国际税改对企业全球税务合规的可能影响,加强超前思考、整体设计、系统筹划,并从建立富有竞争力的全球价值链、有效应对国际税改"双支柱"方案等方面强化全球税务战略管理.此外,政策支撑是中国"走出去"企业加强全球税务战略管理的保障,财税部门可从健全对外投资税制、完善争议预防和解决机制、促进经济转型升级等方面为中国"走出去"企业打造良好的税收营商环境.
Abstract
In recent years,international tax reform has gradually become one of the focuses of international economic and political issues,and has had a significant impact on the international economy,trade,and investment environment.Therefore,Chinese"going-out"enterprises should actively assess the potential impact of international tax reform on global tax compliance,and conduct advanced thinking,overall design,and systematic planning for global tax strategic management.Chinese"going-out"enterprises should strengthen global tax strategic management by establishing a competitive global value chain and effectively responding to the Two-Pillar solution to address the tax challenges arising from the digitalization of the economy.In addition,the tax administration could provide a favorable tax business environment for Chinese"going-out"enterprises by improving the tax system for foreign investment,dispute prevention and resolution mechanisms,and promoting economic transformation and upgrading.
关键词
国际税改/"双支柱"方案/"走出去"企业/全球税务战略管理Key words
International tax reform/Two-Pillar solution/Going-out enterprises/Global tax strategy management引用本文复制引用
出版年
2024
NETL
NSTL
万方数据