我国税收饶让政策的必要性研究--基于“一带一路”重大倡议

In the process of negotiating bilateral tax treaties, whether to support or disagree with the terms of the tax sparing, whether to allow the tax sparing, to accept the tax sparing or to choose to give each other the tax sparing, depending on the prevailing economic situation in one country and the related economy of the country policy. Under the background of our country\'s "One Belt and One Road" initiative, China encourages enterprises to "go global" and export idle capital and surplus productResearch on the Necessity of CResearch on the Necessity of China \'s Tax Sparing Policy--Based on the "One Belt, One Road" major initiativehina \'s Tax Sparing Policy--Based on the "One Belt, One Road" major initiativeion capacity. At the same time, it will assist infrastructure construction in countries along the line to help them achieve rapid economic development. If countries want to attract more foreign direct investment, they will adopt a series of preferential tax policies for them. If they want to make our enterprises truly enjoy the preferential treatment of these taxes and make our enterprises more competitive in the countries along the route, Under the system of eliminating the international double taxation by the credit system, we can see through the qualitative and quantitative analysis that we need the coordination of our country\'s tax sparing clause, that is, the signing of the tax sparing clause will promote our country\'s enterprises to invest in the countries along the route. Therefore, it is suggested that when China and other countries along the line sign new bilateral tax treaties, they will conduct individual case analysis and choose to give mutual tax levies to countries with more investment contacts with China. When renewing tax agreements with more advanced countries such as Singapore, Due to the increase of our country\'s investment in it, we should not only just let our country unilaterally grant our country\'s tax sparing, but also choose to give each other tax sparing. For the countries along the relatively backward economy, they can unilaterally grant their tax revenues for assistance.