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企业“走出去”是党和国家确立并实施的国家战略。随着“走出去”战略的广泛实施,我国企业对外投资取得了较大成就。在当今世界各国疲于应对金融危机冲击的情况下,中国资本显示出较强的信心和实力,掀起了新一轮对外投资热潮。然而,我国对外投资尚处于发展阶段,需要国家各方面政策的大力扶持与激励,税收是国家重要的宏观调控工具,如何加快税制改革,促进我国企业“走出去”实现又好又快发展是目前理论界和有关实际部门应重点研究的课题。
Enterprise “going out ” is a national strategy established and implemented by the party and the state. With the widespread implementation of the “going out” strategy, our country’s foreign investment has made great achievements. Under the circumstances that all countries in the world are struggling to cope with the impact of the financial crisis, Chinese capital shows strong confidence and strength, setting off a new wave of foreign investment. However, China’s foreign investment is still in its development stage and requires the support and encouragement of all aspects of the state’s policies. Taxation is an important macro-control tool for the country. How to speed up tax reform and promote sound and rapid development of Chinese enterprises? Going Global? At present, the theoretical circles and relevant practical departments should focus on the topic.