Research On Improving The Taxation Support System For Chinese Enterprises To "go Global"

Tax is an important policy,which means to promote the ‘going out' enterprises.Tax should play an active role in promoting enterprises ‘going out' process.This thesis sets up a framework of ‘going out' tax support system from the tax policy,tax collection management,tax service and international tax cooperation in four dimensions.Based on this framework,this thesis analyzes the mechanism and effect of tax support enterprises ‘going out',China's tax in support of enterprises ‘going out' the existing problems and difficulties,tax support enterprises ‘going out' of the international experience and enlightenment,ideas and countermeasures of improving China's enterprises ‘going out' tax support system.This thesis finds that there are many problems of the current tax system of our country to support the enterprises to ‘going out': the enterprise income tax lack of preferential corporate,less tax preferential of personal income tax,double taxation in value-added tax in tax policy;high enterprise tax cost,short of professional tax talents,problems of tax law system in tax collection management;lack of policy publicity,lack of service program,short of prefect tax procedure in tax service;limited communication of international tax,short of tax treaty,lack of profession international tax aid in international tax cooperation.This thesis reviews and summarizes the practices,practices and experiences of developed countries to support enterprises ‘going out' by means of taxation.It is pointed out that it is necessary for China to make rational use of relevant experience and practice in the light of own national conditions.This thesis argues that the improvement of China's enterprises ‘going out' tax system to support the four dimensions of service from the tax policy,tax collection management,tax service and international tax cooperation: First,in tax policy,improving the enterprise income tax preferential policy,playing leading role to tax policy,improving the value-added tax and tariff policies.Second,in tax collection management,reducing the tax cost of ‘going out' enterprises,cultivating international tax management personnel,improving the legal system of taxation.Third,in the tax service,improving tax publicity,establishing enterprise case,exploring the establishment of case base organization.Fourth,in international tax cooperation,promoting the exchange of tax patency,expanding international tax agreement,implementing multi tax assistance for enterprises.In addition,this thesis discusses the ‘The Belt and Road' strategy under the background of enterprises ‘going out' facing new problems.this thesis also proposes to improve the ‘The Belt and Road' along the country's tax system docking,making the investment oriented tax preferential policies,speeding up the ‘The Belt and Road' along the country's tax treaties and providing personalized tax service policy.