A Study On The Tax Problem Of "One Way" Strategy

"One Belt and One Road" plan proposes to bring new opportunities for China and other countries. Taking part in the "One Belt and One Road" plan is important. It not only promotes the elimination of double taxation,the international coordination of tax,the reduction of tax risk,but also deeps the reform of the tax system,improves the international tax system.It also can promote the implementation of the strategy.In a word,it hopes to build the community of fate and responsibility that there are political trust,economic integration. Laying a solid foundation for the development of our country and the countries along the line.The Third plenary Session of the 18 th Central Committee puts fiscal position to a hitherto unknown height,tax reform will become an important driving force to promote the transformation of government functions and governance of the country. The new orientation of reform will become the main pillar of the construction of public finance for a long period,will also serve as an important breakthrough in the transformation of government functions. It includes expediting the settlement of market resources the configuration,implementation of tax fairness,speeding up tax legislative process. "One Belt and One Road" strategy effectively cannot do without the tax policy support,tax reform as the focus of the work of tax issues is important to the strategy. "One Belt and One Road" strategy includes "introduction" and "going out" two parts.One important part is cross-border trade and investment,good tax policy and high level of tax service and tax collection and management has an important influence on the "going out" enterprises.It helps enterprises to low operating costs and improve profits.By signing tax treaties with the country which along the "One Belt and One Road" the legitimate rights and interests of Chinese enterprises in the host country have been protected. But our country enterprise "going out" tax policy is not perfect,it is difficult for the implementation of the strategy of "One Belt and One Road".These issues urgently need to be improved to promote the better and faster development.This article mainly uses the qualitative analysis method,the literature method and the contrast analysis method,mainly studies the "One Belt and One Road" taxation and expounds the meaning of "One Belt and One Road" strategic tax issues research and analysis the present situation and problems of "One Belt and One Road" taxation,draws lessons from international experience,puts forward the improvement of the corresponding countermeasures and suggestions.Suggestions on improving the tax policy:Improve the tax credit system,improve the losses and transfer mechanism, improve the tax preferential policies, set a reasonable export tax rebate rate,set a strict audit on export tax rebate information,improve the tariff structure and tariff policy to break through the barriers to trade;suggestions on enhancing the role of the tax treaty: increasing the intensity of the tax treaty and strengthening the identity of the residents,the permanent establishment,the determination of the source of income;suggestions on the tax service and administration of foreign: optimization of "The Belt and Road" strategy related business services, strengthen the export tax collection and management, crack down on export tax fraud,optimize the foreign tax declaration;suggestions on the international cooperation of tax collection recommendations: strengthen international tax cooperation, speed up to build an international communication platform and the establishment of the country the tax information center.