Yunnan Enterprises "going Out" Strategy Tax Research Support System

For enterprises, the going-global strategy not only can change the economic model relying on exports as the pillar of the economy, but also enable the enterprise and the whole economy chain actively involved in economic activities in the world. In recent years, the enterprises of Yunnan accelerate the going-global strategy and expand the filed gradually. However, related tax system and policies currently used in the enterprise foreign investment cooperation are not perfect, the performance of the main problems is as followed:first of all, the basic framework of the current tax policy is formed in the early stage of reform and opening up, focusing on the "bring-in" to attract foreign investment, not adapt to the need of implementing "going global" strategy; The second point is the lack of timely research and reference on the mature international tax management experience and practice so that our current tax system of foreign investment cooperation isn’t fit for the International demand. Thirdly, International tax management and service level is not advanced and lack of supporting the tax collection and management measures and of the taxpayer’s tax counseling, etc. The last problem is that in Yunnan, the favorable environment for the foreign investment enterprises and cooperative international tax environment need much improvement. To sum up, the research on the improving the tax problem and need related to the going global strategy as well as learning from international experience to optimize the support system of taxation has the urgent practical significance.Through the comparative studies on foreign investment and cooperation of the foreign tax system along with the literature review and the actual investigation, this paper forms the following key points:Firstly, the tax in the process of foreign investment enterprises cooperation plays an important role, but it is not the only factor; Secondly, the international vision is much important. Only having the consideration of the enterprise foreign investment cooperation in the overall global economic environment can avoid their revenue foregone interest by the host country tax policy to offset; The last, different tax policy and tax policy tool, such as income tax, the goods and services tax, have different effect on stimulating investment. So it is important to choose the right way.The innovation of this paper is that, focusing on the core viewpoint; this paper combines the design of tax support system with the enterprises’ requirements, and puts forward the countermeasures of optimizing Yunnan investment cooperation tax support system which contains four parts. Specifically speaking, the first part focuses on the tax policy:to formulate the nation-oriented and preferential tax policy; to improve and perfect the system of tax credits and elimination of international double taxation; to establish of overseas investment reserve system in order to reduce the risk of foreign investment. The second part focuses on the tax administration and service:to provide personalized tax service; to build the case library and tax classification guide; to optimize procedure of tax registration service; to develop more flexible and simple tax declaration system. The third part focuses on strengthening international tax cooperation:to active call consultation system and protect the enterprise tax rights; to strengthen the coordination of global revenue and promote the exchange of information. The last part focuses on the improvement of the series of supporting measures:to strengthen tax system and improve the system of laws and regulations; to enhance the intermediary management and the tax service personnel training.