论文部分内容阅读
政府税收政策的制定和实施对企业的国际化发展起重要的促进作用,无论在发达国家还是发展中国家,税收政策都为企业的发展融入全球经济提供了必不可少的条件。随着中国经济形势的变化和发展,我国税收政策面临诸多挑战,和发达国家比较,不仅存在一些不合理的因素,甚至和有些发展中国家的某些税收政策相比,也有不足之处。本文试图分别从出口、海外引资及境外投资等3种企业国际化主要形式入手,对比典型发达国家及发展中国家与我国政府税收政策的差异、优劣,佐证企业的国际化发展绝对离不开政府税收政策的支持和指导,也离不开具体的税收制度提供的服务和帮助。
The formulation and implementation of the government tax policy play an important role in promoting the international development of enterprises. Both in developed and developing countries, tax policies provide the indispensable conditions for the development of enterprises in their integration into the global economy. With the change and development of China’s economic situation, China’s tax policy faces many challenges. Compared with developed countries, there are not only unreasonable factors, but also some shortcomings as compared with some tax policies of some developing countries. This article attempts to start from the main forms of internationalization of export, overseas investment and overseas investment, comparing the tax policy differences between the typical developed and developing countries and China’s government. It is absolutely necessary to support the internationalization of the enterprise. The government’s tax policy support and guidance, but also can not do without the specific tax system to provide services and help.