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《Reform》 2007-12
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Tax Policy Tropism of Chinese Enterprise Outward-investment:Evidence from Shandong Province

Chang Shiwang Han Renyue  
Recently,more and more enterprises invest outward,which have put forward higher demand to Chinese tax policies.Based on the survey of 15 enterprises,We find that more and more Chinese enterprises investing in developing countries are due to the quite favourable tax policies in these countries,and Chinese current taxation is repeating. In Encourging outward-investment,there still are many problems such as multifarious procedure,unperfect favaourable policies,and so on.Therefore,on the three principles of encouraging,regulating,and starting from reality, multi-level favourable tax system with definite goals should be set up,meanwhlie,management and counter -taxavoidance measures to overseas taxpayers also should be strengthened.
【Fund】: 2007年中国国际税收研究会重点调研课题“鼓励和规范我国企业对外投资涉税问题的国际借鉴研究”(项目编号:中税研发[2007]02号)
【CateGory Index】: F279.2;F812.42
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