Perfecting Taxation Policy and Service to Support the Development of 'Going Out' Enterprises

摘要

China has always adhered to the policy of opening to the outside world, and sought to work with other countries to push the economic globalization. On one hand, it should intensify the efforts of "bringing in". On the other hand, it should pick up the pace of "going out". When the "going out" enterprises conduct operation activities, they should consider the taxation policies and collection measures of both the residence country and the host country as the major benefit factors. In this paper, the author, standing on the point of the residence country of "going out" enterprises, has studied how to perfect taxation policies and improve services while observing international taxation rules, so as to support the development of "going out" enterprises.