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边境贸易是企业“走出去”的重要经营形式,而税收政策在鼓励企业“走出去”过程中发挥着重要作用。本文通过对云南边贸企业“走出去”税收政策的调查,对现行税收政策以及存在的问题进行了分析并提出完善建议。
Border trade is an important business model of “going global”, and taxation policies play an important role in encouraging enterprises to “go global.” Based on the investigation of the taxation policy of “going out” of border trade enterprises in Yunnan Province, this paper analyzes the existing taxation policies and the existing problems and puts forward some suggestions.