Research On Taxation Services For �going Out� Enterprises

"One Belt and One Road" is a major development strategy proposed by the Party Central Committee and the State Council to create a new pattern of China's opening to the outside world,start a new engine of economic development,and promote the further integration of China's economy with the world economy.Since the implementation,�One Belt and One Road� has brought new opportunities and new momentum for the economic and social development of china and the countries along the route and the prosperity of global economic cooperation.There are many countries along "One Belt and One Road",and these countries have great differences in politics,economy,history and culture.The difference has brought many challenges to "Going-out" Enterprise in our country,especially,it has brought a lot of tax-related risks to "Going-out" Enterprise.In order to comply with "One Belt and One Road" and play a good role in taxation,China's taxation authorities should optimize taxation service of the "Going-out" Enterprise,helping enterprises prevent and control tax risks,and accelerate the process of "Going-out" Enterprise.In view of this,this article takes the development of Chinese Overseas Project Contracting Enterprise in Central Asia as an example.First of all,from the study of the tax-related situation of Chinese Overseas Project Contracting Enterprise in Central Asia.The article analyzed the requirements of tax service for the development of Overseas Project Contracting Enterprise in Central Asia.Then,based on the theory of tax services,combined with China's tax services for Overseas Project Contracting Enterprise made efforts in tax refunds for VAT exports,tax credits for cross-border corporate income taxes,and current tax treaty construction services between China and Central Asian countries.In order to find out the main problems existing in China's current tax services for Overseas Project Contracting Enterprise,and analyze the main issues in the form of cases.Overseas Project Contracting Enterprise are the most important part of the "Going-out" Enterprise.Under "One Belt and One Road" strategy,they are the most representative among "Going-out" Enterprise.According to this,this paper finally proposes to optimize and improve China's "Going-out" Enterprise tax service policy recommendations:(1)In the aspect of VAT export tax rebate policy services,the tax authority should optimize the VAT export tax rebate declaration system,establish a special tax refund system for foreign project contracting companies,simplify the procedures for export tax rebates,realize the integration of taxation and refund tax management,and further improve the VAT export refund service mechanism.(2)In the aspect of the overseas income tax credit policy for corporate income tax,the tax authority should simplify the procedures for the confirmation of overseas taxable income and optimize the losses to make up for the carry-forward mechanism.(3)In terms of negotiating international tax treaties,the tax authority should speed up the revision and improvement of tax treaties,strengthen tax treaty publicity,and further implement and supervise the implementation of tax treaties.(4)In terms of taxation collaboration,the tax authority should will establish a "networked" service mechanism,to promote interaction between governments and enterprises,support and guide the marketization of tax services,and accelerate international tax cooperation.