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税收服务共建"一带一路"促进"走出去"企业高质量发展

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共建"一带一路"倡议提出十多年来,我国"走出去"企业境外投资越发活跃、投资范围不断扩大、投资方式更趋多元.为服务共建"一带一路",促进"走出去"企业高质量发展,我国财税部门持续优化税收营商环境,在税收政策与征管服务方面进行了诸多有益探索.本文概括了我国"走出去"企业发展现状及财税部门创新实践,分析了企业在"走得出""做得强""回得来"三个发展阶段所面临的税收问题,并从完善税收制度、提升纳税服务水平、强化税收监管、聚焦重点扶持四个方面提出建议,以期为促进"走出去"企业高质量发展贡献税收力量.
Jointly Building the Belt and Road Initiative by Tax Services and Promoting the High-Quality Development of"Going-out"Enterprises
Over the past 10 years,since the Belt and Road Initiative was launched,Chinese"going-out"enterprises have become more and more active in overseas investment,the scope of investment has been expanding and the investment forms have become more and more diversified.In order to serve the Belt and Road Initiative and promote the high-quality development of"going-out"enterprises,China's finance and tax departments continue to improve the tax business environment and carry out many beneficial explorations in tax policies and administration services.The paper summarizes the development status of Chinese"going-out"enterprises and the innovative practices of the finance and tax departments,analyzes the tax problems faced by enterprises in the three development stages,and puts forward suggestions from four aspects,including improving tax system,enhancing tax service,strengthening tax supervision,and focusing on key support to make contribution to the high-quality development of"going-out"enterprises.

Tax policyTax risk"Going-out"enterprisesJointly building the"Belt and Road"Initiative

李旭红、章红撑

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北京国家会计学院

国家税务总局临海市税务局

税收政策 税收风险 "走出去"企业 共建"一带一路"倡议

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(5)
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