摘要
基于境外投资对于投资国在产业升级、对外贸易、资源利用等诸多方面所产生的积极效应,众多发达国家如美国、德国、法国及一些新兴发展中国家都纷纷制定了一系列激励对外投资的财税政策,对其境外投资起到了一定的推动作用,这对正在大力推行和实施"走出去"战略的我国有着明显的借鉴意义。
Due to the positive effects that overseas investment has to the investor in the fields of industry upgrade, foreign trade and resources assignment, many advanced countries,such as the United States, Germany and France,and some developing countries have made series of fiscal ＆ taxation policies to promote their overseas investment. Their practice can serve as a good reference to the promotion and practice of the ＂Going Abroad＂ strategy in China.
出处
《经济问题》
CSSCI
北大核心
2008年第8期109-112,共4页
On Economic Problems
关键词
境外投资
财税政策
激励
overseas investment
fiscal ＆ taxation policy
promotion
作者简介
刘耘（1966-），女，湖南永兴人，佛山科学技术学院经济管理学院副教授，研究方向为财税理论。
