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近年随着中国经济的高速发展,越来越多的中国企业加入了国际投资的大潮中开始布局海外市场,使中国同时成为了世界主要资本输入国和输出国。在此背景下,如何理顺和处理国际投资中最饱受争议的“间接征收”问题显得尤其急迫和突出。本文首先简述了“间接征收”的概念,随后对其认定标准进行了分类梳理,最后针对我国间接征收的现状,提出了建议和对策。
In recent years, with the rapid economic development in China, more and more Chinese enterprises have started to deploy their overseas markets in the tide of international investment, making China the world’s major capital-importing and exporting country at the same time. Against this background, it is particularly urgent and outstanding to clarify and deal with the most controversial issue of “indirect tax collection” in international investment. This article first briefly introduces the concept of “Indirect Collection”, and then sorts its identification standards. Finally, according to the status quo of Indirect Expropriation in our country, some suggestions and countermeasures are put forward.