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世界一体化进程的加速使我国企业积极开展对外投资。其中,中小企业以其自身的优势也已成为我国对外投资队伍中一只重要的力量。但目前,我国在鼓励中小企业对外投资的税收方面还存在诸多不完善的地方,本文分析了现行税制中存在的问题,提出了为中小企业对外投资营造良好的税收环境的构想。
The acceleration of the process of world integration has made Chinese enterprises actively invest abroad. Among them, SMEs have also become an important force in China’s foreign investment team by their own advantages. However, at present, there are still many imperfections in the taxation of SME’s overseas investment. This article analyzes the existing problems in the current taxation system and puts forward the conception of creating a favorable tax environment for SME’s overseas investment.