| The “Going Global” of enterprises can bring the mother country a lot of benefits,such as the strategic resources for the urgent need of the development,the promotion of domestic employment,the acceleration of industrial upgrading,and the enhancement of production efficiency etc.This strategy takes the responsibility of strengthening the country's comprehensive national power,expanding strategic developing space,and enhancing national competitiveness.With the above consideration,“Going Global ”strategy and “One Belt and One Road” have been presented one after another.With 30 years rapid development after opening-up policy,China's economy has made achievement of deep internationalization,and occupied an important position in international division of labor and world economic pattern.It is a common phenomenon of enterprises to carry out “Going Global “strategy nowadays.Especially,the continuously promotion of “One Belt One Road” strategy in recent years and the constant escalation of opening-up policy have offered a rare historical opportunity for our Chinese enterprises to carry out the “Going Global” strategy.It has become a key development strategy taken by more and more enterprises to take an international perspective and adopt an international mode of operation.However,our tax administration did not keep up with the pace of “Going-out strategy” carried out by our enterprises.Our country have strived to develop “bringing in” strategy since our opening-up policy.The reality is that our international tax management focuses on that of taxation of foreign investment enterprises in China,while pays less attention to the tax management of enterprises abroad.This results in that our relative tax policies and the tax management and service system is lagging behind.In a short period,the “Going Global” of our enterprises has made great development.China has been among the world top on the export of capital flow.But our country is still far from major world capital export country no matter from the stock of capital output,or foreign investment as a share of GDP.From the investment development cycle theory.China is in a historic stage of foreign investment development.And the “Going Global” strategy and “One Belt and One Road” construction are in a critical period for further developing.Tax has an important influence of the “Going Global” to keep the enterprise international competitiveness,and encourage more enterprises going abroad.With continuing to march to developed countries,our enterprises are more and more involved in the construction ofdeveloping countries.Due to the developing countries is relatively complex,the tax risk of our country and our enterprises is increasing.In addition,the current international tax rules are undergoing a historic revolution.The old system cannot adapt to the further development of economic globalization,and the new system has not been completely established.It provides a good opportunity for our country to strengthen the influence of international tax rules to promote change to achieve the unity of the state and business interests in related tax administration.Therefore,further study of the current tax administration problems of “Going Global” can bring benefits for providing better tax service to overseas investment enterprises.This article start to research from the mechanism of how tax influence enterprises overseas investment decision-making,and to analysis the basic problem of the home country tax the enterprises' investment in overseas.Based on the study of competitive relationship between countries and the characteristics of the current international tax rules,we have found there exists a complex situation.One hand,the countries competitively use tax tools to encourage the foreign investment;on the other hand,the countries have to cooperate to safeguard their tax rights and interests.So our country internally should use competitive tax measures and system arrangement to stimulate enterprises to actively outward investment,and improve the quality of tax administration and service to enhance the tax compliance of“Going Global” enterprises.At the same time,we should externally strengthen the international tax co-operation to protect national reasonable tax benefit,to expand China's influence for harmonious and unified in the field of international tax rule,to create a fair competition environment for overseas investment.Through understanding the status,characteristics,and future development prospect of enterprises' outward investment,the article come to conclusion that tax should play their role in the critical period of our enterprise "Going Global" breakthrough development by comparing with the historical development evolution between the "Going Global" of enterprises and related tax administration,to keep up with the the pace of enterprises in the new situation.Then,comparing with the main capital export countries,the article find that some problems in our tax administration of "Going Global" enterprises.For example,the low competitiveness in our tax system;the defects of tax administration and service;the less influence of the international tax rules evolution etc.Finally,according to the objectives and principles,this paper suggested some policy proposals about perfection of "Going Global" tax administration.The main conclusion of this article,innovations and deficiencies as follows:Firstly,this paper take the mechanism of tax affects the enterprises "Going Global" as logical starting point,considering that the home country tax administration such as the elimination of double taxation,the tax incentives,the tax service and International anti-avoidance measures will affect the capital cost and return of foreign investment.Though the in-depth analysis,the study shows that there is no unified rules of the international tax between home country and host country make up the reason of above influence.Thus,by analysis the feature of countries competition and the characteristics of no-mandatory international tax rules,this paper explain why there are full of national competition in international tax areas.Due to the "Going Global" of enterprises can bring so many benefits for the country behind,our study not only found that the international tax competition took place in encouraging and promoting the foreign investment of enterprises,but also detail description the form of international tax competition to promote enterprises to incest overseas.So,this article put forward that the tax administration should play a role in both inside and outside two aspects for(1)enhancing the competitive power of state to promote international tax rules evolution;(2)encouraging and stimulating more enterprises to "Going Global";(3)protecting tax rights and interests of our country.Secondly,considering the influence of “One Belt and One Road” strategy,this paper introduced the current development situation and the characteristics of the "Going Global" of Chinese enterprises to show that there is a brighter future for "Going Global”.According to the investment development cycle theory,this paper identified the development phase of"Going Global",and find that although there is a gap between china with the major capital export country,but this is a critical period of foreign investment development of china.Tax as important factors influencing foreign investment of enterprise,should actively encourage and support enterprises to overseas.And the article found there have been interaction between tax administration and "Going Global”of enterprises by comparing our country enterprise "Going Global”historical development and the development of the corresponding tax administration.But we also should notice that the rise in the Numbers of "Going Global" enterprises also brings certain pressure to the maintenance of our country's tax rights and interests.The new situation of "Going Global" under the background of “One Belt and One Road” strategy demand tax to provide better service and to strengthen the administration.Thirdly,comparing with the main capital export countries,the article found there have been a lot of deficiencies in our tax administration at the present stage.(1)Our country's economic power has not been converted to the corresponding voice in international tax field so that china have not enough influence on international tax rules change;(2)both the alleviating effect of international double taxation and tax incentives,the severely lack of international competitiveness of our tax system is not conducive to enterprises carry out fair competition in the host country;(3)there are so many drawbacks of our tax administration includes the tax treaties and the domestic tax administration system and the international tax administration coordination mechanism.Finally,under the background of “One Belt and One Road” strategy;according to the objectives and principles of related tax administration,the article suggested some policy proposals from three directions to strengthen our tax administration of "Going Global" enterprises.(1)From the macro-perspective,we should enhance China's voice and influence in the field of international taxation to promote the unity and coordination of the international tax rules.(2)From the medium perspective,on the one hand we should reform the existing tax system including the alleviating system of international double taxation and the tax incentive system to competitively encourage more enterprises to actively foreign investment;on the other hand we should perfect the related tax administration system both internally and externally including the daily tax administration system,the anti-tax avoidance system,the international tax information exchange system,the international tax assistance system,the international tax dispute resolution mechanism and so on.(3)From the micro-perspective,the enterprises should fully realize the harmfulness of tax risk in the process of "Going Global" to take action against the tax risk.And the enterprises should active request to aid to the tax authorities in our country when the tax dispute occurs.The innovation of this article may include:(1)Due to all competing countries take various tax means to encourage and help enterprises to outward investment to pursuit the benefit inside of "Going Global",this paper found that there have been international tax competition in the field of “Going Global ",and based on the Angle of competing to subsequently research how to use tax tools to encourage and promote " Going Global " of Chinese enterprises.(2)Under the new situation of " Going Global " bringing by “One Belt and One Road” strategy,comprehensive compare the development phase of Chinese enterprises " Going Global " andrelated the development of tax administration to find the interdependence and promote each other relationship between tax and the “Going Global" of enterprises,so as to highlight the necessity of strengthen tax administration system in the new period.(3)According to the specific tax situation of those country in the “One Belt and One Road” area,summarized the related investment tax risk inside of the various different tax standard to protect the benefit of "Going Global" enterprises.(4)Suggested that we should competitively promote the international tax rules produce changes in the direction of unity and coordination,so as to let interests between state and the enterprise of "Going Global" to become real organic unity.The inadequacies and further research in this paper:(1)Due to the new situation of“The Belt And Road”strategy,strengthen the taxation administration of "Going Global" enterprise is a systematic project,especially in strengthening the international influence of our country to promote the international tax rules to make evolution.The policy recommendations in this paper are relatively shallow and simple.(2)There is no specialized tax statistical system of“Going Global” resulting in the lack of relevant data.And for the definition of enterprise income,there is some difference in the different tax law.All of these factors lead to there have not been enough argument about how the tax administration impact on enterprise microscopic behavior,requiring further study. |
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