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推动对外投资是我国“十三五”规划的重要战略之一,而税收饶让制度具有影响企业对外投资决策和增强企业海外竞争力的功能,有助于我国对外投资战略的发展。通过借鉴国际经验并结合我国经济发展战略,国家应在税收协定中有针对性地、灵活地使用好税收饶让制度。
The promotion of foreign investment is one of the important strategies in China’s “13th Five-Year Plan”, and the tax sparing system has the function of affecting the enterprises’ overseas investment decisions and enhancing the overseas competitiveness of enterprises, which is helpful to the development of China’s foreign investment strategy. By referring to international experience and combining with the strategy of economic development in our country, the state should use the tax sparing system in a targeted and flexible manner in the tax treaties.