简析中美税收协定的作用

发布时间：2018-08-13 10:46

【摘要】：随着经济全球一体化的推进和我国竞争力的不断增强,我国企业对外投资比重逐年增大。为响应我国"走出去"政策,我国近几年对外投资比例更是飞速增长。据我国商务部统计,2016年1~10月,我国境内投资者共对全球约162个国家和地区的7000多家境外企业进行了非金融类直接投资,累计投资额9619.3亿元人民币,同比增长53.3%;对外承包工程新签合同额10908.4亿元人民币,同比增长11.1%,对美投资增长更是十分迅速,增幅达173.9%。对外投资无疑为我国经济发展做出了巨大的贡献,在海外投资发展迅猛的今天,避免国际双重征税更是企业需要解决的首要问题。而解决重复征税的重要手段之一——税收协定的更是成了现今需要研究的重点。由于对美国投资比重增长迅速,中美税收协定的作用就成了大多企业对外投资必须了解的内容之一。
[Abstract]:With the development of global economic integration and the increasing competitiveness of our country, the proportion of foreign investment of Chinese enterprises is increasing year by year. In response to China's "going out" policy, the proportion of China's foreign investment has increased rapidly in recent years. According to statistics from the Ministry of Commerce of China, from January to October 2016, domestic investors in China invested more than 7000 foreign enterprises in about 162 countries and regions in the world, with a cumulative investment of 961.93 billion yuan. The volume of new contracts signed for foreign contracting projects was 1.09084 trillion yuan, up 11.1 percent from the same period last year. Investment in the United States grew even more rapidly, with an increase of 173.9 yuan. There is no doubt that foreign investment has made a great contribution to the economic development of our country. In today's rapid development of overseas investment, avoiding international double taxation is the most important problem to be solved by enterprises. Tax treaty, one of the most important means to solve the double taxation, has become the focus of research. With the rapid growth of investment in the United States, the role of tax treaties between China and the United States has become one of the things that most companies have to know about outbound investment.
【作者单位】：哈尔滨商业大学;
【分类号】：F812.42;F817.12

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