【摘要】 税收是企业进行海外投资决策的重要影响因素之一。在我国实施"走出去"战略、鼓励企业进行海外投资的背景下,应学习借鉴其他国家实行的海外投资税收激励政策,以减除国际双重征税和提供所得税、关税优惠为重点,构建适应我国实际、符合国际惯例、完整规范的海外投资税收激励政策体系。更多还原

【Abstract】 Tax is one of the most important factors of an enterprise in the decision-making of overseas investment.Under the strategy of the "going out" policy and encouraging enterprises to invest abord,we may learn more experiences from foreign investment tax incentive policies of other countries,and structure an intact and normative system of our foreign investment tax incentive policies which can adapt to our country’s practice and accord with international convention,in order to eliminate international double taxation and tax preference on income tax and tariff.更多还原