论文总字数：23421字
摘 要
“一带一路”战略是习近平总书记倡议，高举和平发展的旗帜，积极发展与沿线国家的经济合作伙伴关系，共同打造政治互信、经济融合、文化包容的利益共同体。“一带一路”作为中国首倡并且高层推动的国家战略，对于我国的现代化建设和我国屹立于世界民族中林的领导地位具有十分深远的影响。近年来，随着全球经济的发展，我国经济转型升级使得中国企业“走出去”的步伐也在不断的加快，“一带一路”战略也是为我国企业“走出去”创造了良好的机会，同时也给所有沿线国家的开放发展创造了新的机遇。
我国企业“走出去”还存在着一些问题，比如企业前期准备不充分，不熟悉国际投资相关的税务方面情况及相关的信息服务，导致投资遇到困难无法解决，最终失败。而税务部门无疑成为帮助企业解决此类问题的重要部门。税务部门应在积极主动融入“一带一路”建设，充分发挥税收的职能，从全面落实税收协定优惠、提供涉税纠纷双边磋商服务、建设国别税收信息中心、开设服务“一带一路网络专栏”、争取国际税收的发语权等，同时也将结合国外相关优秀政策与我国的实际国情进行相关的调整与改进，为企业走出去提供税收服务，助力我国企业更好地走出去发展。
本文旨在通过文献研究法、比较分析法、实证分析法来对税收服务助力企业“走出去”进行研究。借鉴国外政策根据我国的实际国情提出合理可行的方案、在我国税务部门现行服务的基础上提出意见和建议，改善其存在的问题，从而助力我国企业“走出去”更好地发展。
关键词：“一带一路”；税务部门；“走出去”企业；税收服务
Research on the Tax Service "Along the Way" to Help Enterprises "Going Global"
(From the perspective of the tax department)
Abstract
"Along the way" strategy is the initiative of General Secretary Xi Jinping, holding high the banner of peaceful development, and actively develop economic cooperation with the countries along the partnership to build political trust, economic integration, cultural inclusion of the community of interests."Along the way," as China initiated and high-level promotion of the national strategy for China"s modernization and our nation stands in the world of forest leadership has a very far-reaching impact.In recent years, with the global economic development, China"s economic restructuring and upgrading of Chinese enterprises to make "go out" pace is also accelerating, "along the way" strategy for our enterprises to "go out" to create a good opportunity, but also To all the countries along the open development has created new opportunities.
China"s enterprises "going out" there are still some problems, such as the enterprise is not fully prepared, not familiar with international investment-related tax situation and related information services, leading to investment difficulties can not be resolved, and ultimately failed. And the tax department is undoubtedly to help enterprises solvesuchproblemsanimportantsector.Tax departments should actively integrate into the "all along the way" building, give full play to the functions of the tax, from the full implementation of the tax treaty concessions to provide tax disputes bilateral consultation services, the construction of national tax information center, set up services, "along the network column" For international tax revenue, etc., will also be combined with relevant foreign excellent policy and China"s actual conditions related to the adjustment and improvement for enterprises to go out to provide tax services to help our enterprises go out to better development.
The purpose of this paper is to study the "going out" of tax services by literature research, comparative analysis and empirical analysis. Draws up the foreign policy according to our country actual situation to propose the reasonable feasible plan, puts forward the opinion and the suggestion in our country tax department current service foundation, improves its existence question, thus helps our country enterprise "goes out" the better development.
Key words : "Along the way" ; Tax department ; "Going out" business; Tax service
目 录
摘 要 I
Abstract II
第一章 绪 论 1
1.2研究意义 1
1.3研究的内容和方法 2
1.4文章结构介绍 2
第二章 文献综述 3
第三章 相关概念及“一带一路”的推动 5
3.1“走出去”企业税收服务的相关概念 5
3.1.1“走出去”的发展历程 5
3.1.2“走出去”企业服务的概念 5
3.1.3税收服务的概念 5
3.1.4“走出去”企业税收服务的概念 6
3.2“一带一路”的推动 6
第四章 “一带一路”下我国企业“走出去”的现状及存在的问题 7
4.1“一带一路”下企业“走出去”的基本情况 7
4.2企业“走出去”存在的问题及原因 7
4.2.1政治问题及原因 7
4.2.2贸易政策问题及原因 8
4.2.3经济问题及原因 8
4.2.4文化问题及原因 8
4.2.5税收问题及原因 8
第五章 国外企业“走出去”的税收服务经验借鉴 10
第六章 “一带一路”下税务部门助力企业“走出去”的研究 12
6.1税务部门服务“走出去”企业的现有措施 12
6.2税务部门服务“走出去”企业的现有成效 12
6.3税务部门服务“走出去”企业存在的问题 13
6.3.1对“走出去”企业重视程度不够 13
6.3.2“走出去”企业的服务体系不健全 13
6.3.3对国外的税收制度和税收协定的解读不深入 13
6.3.4专业人才缺乏 13
6.3.5税法宣传不到位 13
6.4对于税务部门服务“走出去”企业更好发展的建议 14
6.4.1重视对“走出去”企业的税收服务 14
6.4.2完善“走出去”企业的服务体系 14
6.4.3对国外的税收制度和税收协定进行深入解读 14
6.4.4重视培养专业人才 14
6.4.5加强税法的宣传. 15
结 论 16
致 谢 17
参考文献(References) 18
第一章 绪 论
1.1 研究的背景
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