Research On The Overseas Income Tax Policy Of Chinese Enterprises Directly Invested In ASEAN

With the development of China-ASEAN free trade area and the promotion of "One Belt And One Road" strategic planning,Chinese enterprises are faced with more opportunities and challenges to "go out".The association of south-east Asian nations(ASEAN)as "area" strategy base in southeast Asia countries,is China's important trading partners and strategic alliance.With more and more mutual investment,investment income tax problems are becoming ever apparent.China's current overseas income tax system still exist many defects.Double taxation,international tax avoidance did not get the best solution;regional tax competition is always there,and tax harmonisation process is relatively slow.In addition,due to political,historical and geographical reasons,the tax environment of ASEAN countries has its particularity.Based on this,this article examines the current Chinese enterprise overseas income tax system and the status quo of China and ASEAN enterprises investment in the construction of China-ASEAN free trade area under the background of policy Suggestions to perfect the system of our country enterprise overseas income tax.For double taxation,the main solution is to improve the credit system of Chinese enterprises' overseas income tax.The settlement of international tax avoidance is dependent on the improvement of international tax avoidance supervision system.China's tax avoidance system mainly borrows from the past experience of developed countries,and can not solve our problems completely.In terms of tax incentives,we should combine the characteristics of ASEAN and introduce tax incentives to encourage high-tech industries and small and medium-sized enterprises to go out.