海外投资的税收激励政策研究-财政学专业论文.docxVIP

内骞提要策缺乏明确的投资导向作用。 内骞提要 策缺乏明确的投资导向作用。 第四部分主要对世界各国曾经实行过的鼓励本国企业进行海外投资的税 收优惠政策作一简单的介绍。首先，分国家介绍了部分发达国家(包括美国、 日本、德国等)和新兴工业化国家和地区(包括新加坡、马来西亚、中国台 湾等)曾经实行的海外投资税收激励政策。其次，对这些政策进行归纳总结， 得出一般的政策手段：主要包括所得税和关税方面的优惠措旌。 第五部分是本文的核心所在，探讨了如何对我国现行的海外投资税收政 策进行增、删、改，全面构建我国的海外投资税收激励政策体系。首先，从 总体上明确了构建我国海外投资税收激励政策的原则和思路。其次，从所得 税、税收协定和关税方面设计鼓励海外投资的具体措旌，并指出要突出税收 政策对投资的产业导向作用。最后，指出了构建鼓励企业海外投资的税收政 策体系应注意的问题，并简要列示了鼓励海外投资的其他政策措施。 关键词：海外投资税收激励政策所得税税收协定 ABSTRACTIn ABSTRACT In the late 1 990s，the stratagem of“going out’1 was put forward in China tO achieve the integration of“coming in 7’and‘‘going out”，in order to enhance the levei of opening up It WaS brought forward 011 the 1 6“national congress of the CCP that encouraging and SUpporting those firms with comparative advantages tO invest abroad tO spur commodity and service export and shape a few multinational corporations and famous brands．After the establishment ofthe“going out’policy,it becomes an urgent problem tO devise and implement so／22e measures tO encourage Chinese firms tO invest abroad．The purpose of th．is thesis is：how tO construct the system of tax incentive policy for overseas investment，which conforms to intematiunal convention and adapts to the condition of China，tO meet the demands of encouraging overseas invesnnent．Surrounding this purpose，this thesis is divided into five parts 1-he first part discusses the necessity and probability of snpporting Chinese firms tO invest abroad．This part determines the value of this thesis．Firstly,the theory of comparative advantage is the base of developing overseas investment of China It does not necessarily have tO possess absolute advantages for a country tO invest abroad．If only it holds some comparative advantages，it Can make overseas investment．Secondly，illustrate the necessity tO invest abroad confroating the fact that domestic development is short of capital．In the long run，overseas investment has great benefit on our economy．Finally，the probability of supporting overseas investment is