【作者】 刘俊霞；

【导师】 刘京焕；

【作者基本信息】 中南财经政法大学 ， 税务（专业学位）， 2020， 硕士

【摘要】 改革开放以来,我国相继提出了“走出去”政策以及其他一些对外开放政策,同时伴随着“一带一路”倡议的提出,我国企业“走出去”的步伐不断加快并逐渐掀起了一股对外投资的浪潮,对外投资的数量、规模以及程度不断加大加深。在对外投资企业境外经营过程中,由于对外投资的目标国家在政治、经济、文化等方面差异巨大,对外投资企业在进行境外经营过程中往往风险巨大,特别是对外投资企业面临的是税收风险,加之我国当前的税收服务和征管工作没有跟上对外投资企业“走出去”的步伐的现实困境,这就更加剧了对外投资企业境外经营的现实困难。因此,当前如何做好税务机关的税收服务工作,为我国对外投资企业的境外经营保驾护航迫在眉睫。鉴于此,本文以对外投资企业在马来西亚的投资经营为例,首先从广义上分析我国税收服务的现状,包括我国支持对外投资企业的税收政策、税收日常征管与服务情况以及我国签订税收协定的情况,为分析我国目前存在的税收服务问题提供基础。然后,以税收服务的理论为基础,并结合我国企业在马来西亚投资的案例分析当前我国税务机关在税收服务方面存在的问题。最后,以案例分析为基础,针对我国税务机关目前存在的税收服务问题,针对性地提出构建我国对外投资企业税收服务机制的想法,主要包括整合服务资源,构建“互联网+税务”服务体系、创新服务渠道,提供全面的境外涉税信息、丰富服务形式,做好税收服务保障工作以及拓宽服务范围,完善外部税收服务机制这四个方面。更多还原

【Abstract】 Since the reform and opening up,China has successively proposed the "going global" policy and other open policies.At the same time,along with the "Belt and Road" initiative,the pace of "going global" for Chinese enterprises has been accelerating and a gradual rise in foreign investment has gradually started.Inspur,the quantity,scale and degree of foreign investment are continuously increasing and deepening.During the overseas operations of foreign investment enterprises,due to the huge differences in political,economic,and cultural aspects of the target countries of foreign investment,foreign investment enterprises often have huge risks in their overseas operations.Especially,foreign investment enterprises face tax risks.In addition,China’s current tax services and tax collection and management work have not kept up with the actual dilemma of foreign investment companies ’ "going out" steps,which has exacerbated the practical difficulties of overseas investment enterprises’ overseas operations.Therefore,how to do a good job of the taxation service of the tax authorities to protect the overseas operations of China’s foreign-invested enterprises is urgent.In view of this,this article takes the investment and operation of foreign investment companies in Malaysia as an example.First of all,it analyzes the current status of China’s tax services in a broad sense,including China’s tax policies to support foreign investment companies,daily tax collection and service,and China’s tax treaties.Provide a basis for analyzing the current tax service problems in China.Then,based on the theory of tax services,and combining the cases of Chinese enterprises investing in Malaysia,we analyze the current problems of tax services in China’s tax authorities.Finally,based on the case analysis,in view of the current tax service problems of China ’s tax authorities,the idea of ??constructing a tax service mechanism for China ’s foreign investment enterprises is proposed,which mainly includes integrating service resources,building an “Internet + tax” service system,and innovation.Service channels,providing comprehensive overseas tax-related information,enriching service forms,doing a good job in tax service guarantee work,broadening the scope of services,and improving the external tax service mechanism.更多还原