摘要
中国企业对外直接投资的发展离不开税法的支持。分析我国企业对外直接投资涉税法律制度的现状,指出我国《企业所得税法》还存在很多不足,严重阻碍我国企业对外直接投资的长足发展。在对我国企业所得税法进行理论分析和借鉴发达国家经验的基础上,从促进企业"走出去"发展的角度,提出完善我国企业对外直接投资税收法律制度的建议。
The foreign direct investment （FDI） of Chinese enterprises cannot develop without the support of taxation law. The status quo of legal institutions of taxation for foreign direct investment of Chinese enterprises is analyzed; many shortages of Chinese Enterprise Income Tax Law are pointed out,which seriously block the rapid and long-term progress of foreign direct investment of Chinese enterprises. On the basis of theoretical analysis of Chinese Enterprise Income Tax Law and experiences drawn from developed countries,suggestions are brought forward to optimize the legal institutions of taxation of foreign direct investment of Chinese enterprises from perspective of promoting enterprise ＂going-out＂ development.
出处
《沈阳工业大学学报（社会科学版）》
2010年第3期211-214,共4页
Journal of Shenyang University of Technology(Social Sciences)
基金
辽宁省社会科学规划基金项目(L09BFX013)
关键词
国际贸易
跨国企业
对外直接投资
企业所得税法
税收法律
税收政策
税收制度
“走出去”发展
international trade
multinational enterprise
foreign direct investment
Enterprise Income Tax Law
taxation law
taxation policy
taxation institution
＂going-out＂ development
