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在我国“走出去”战略全面实施的背景下,国内银行加快了国际化的进程,需要处理的国际税收问题也逐渐增多.本文分析了银行在国际化经营中应关注的税收问题,并从依法纳税与税负最小化相统一的角度为我国银行的国际化经营提出了建议.“,”Against the background of going globalstrategy in full operation,China speeds up the internationalization of domestic banks,which will inevitably bring more international tax issues.This paper analyzes tax issues which domestic banks shall be concerned about in the international operation and puts forward some relevant suggestions from the integrated perspective of paying tax according to law and minimization of tax burden.