Research On Taxation Of Overseas Investment Of Chinese Enterprises

Since reform and opening up in 1978,with the increasing of the economic globalization,the international economic environment improves gradually,from 2000 began to implement the strategy of "going out",put forward to the 2013 "the Belt and Road initiative",our country enterprise overseas investment began to rapid development.And overseas investment can achieve revenue and earnings size,depends largely on how much tax law as Taurus,points out,is the investment environment of the tax law of the basic economic factors which directly affect the investors profit is the only factor.Both in national and enterprise attaches great importance to tax benefits,in recent years,more and more international tax disputes and intensifying the BEPS of international joint action plan can also can be seen.While at present,China's overseas investment fields exist income tax tax credit system is not reasonable,preferential tax form too onefold,failed to make full use of the tax treaty and tax collection and administration is weak,lead to enterprise investment in real heavy taxes and evade taxes.Contrast,the United States started relatively early,overseas investment tax system more perfect,there are some available on system design,so the current new investment situation in our country,it is necessary to optimize the design of the overseas investment of our country tax system and perfect,to ensure return on investment in enterprise and national tax rights and interests.