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税收政策是影响企业境外投资合作的一个重要因素。本文分析了我国现行境外投资所得税政策及税收征管存在的问题,在借鉴国外经验的基础上,提出了鼓励我国企业境外投资合作的税收政策建议,以期为我国企业开展对外投资合作、积极参与国际竞争、提高经济实力创造良好的政策环境。
Tax policy is an important factor affecting the overseas investment and cooperation of enterprises. This paper analyzes the current overseas investment income tax policy and tax collection and management problems in our country. Based on the experience of other countries, this paper proposes the tax policy suggestion to encourage Chinese enterprises to invest and cooperate overseas, in order to carry out the overseas investment and cooperation for Chinese enterprises and actively participate in the international competition , Improve economic strength and create a good policy environment.