Research On The Strategy Of Dealing With Tax Revenue Under "One Belt And One Road" Initiative

Tax sparing credit system refers to the country of residence of its residents,when making cross-border investments,the profits made by the investment country returns to the country of residence,because the country of residence and the country of origin signed a tax sparing policy,Preferential measures such as tax relief for multinational investors in the country of origin are deemed to have been paid in the country of residence.It is an adjunct principle in the development of credit system.In the country tax law plays an important system.It is usually stipulated in bilateral tax treaties in the form of tax credit.This system makes up for the shortcomings of the credit system in solving the international double taxation process,so that the host country tax incentives can really be effective,and to encourage investors in the international investment.In 2015,it introduced the vision and actions of promoting the construction of the Silk Road Economic Belt and the 21st Century Maritime Silk Road,referred to as the"Belt and Road" strategy,and has gradually completed the signing of relevant laws and tax treaties.Since 2017,China has further accelerated the implementation of the strategy of the Belt and Road initiative.While accelerating the pace of the Belt and Road initiative,the correct use of the tax sparing policy can promote the further going out of our country's enterprises.This article focuses on the role of tax levying policy under the Belt and Road strategy.By analyzing the relationship between the two and combining with the current tax sparing policy in our country,this paper proposes the proposal of using the tax sparing clause in the implementation of the strategy of "Belt and Road"In addition to the introduction of the article,the article is divided into five parts,about twenty-two thousand words.The first part is the current tax sparing use.First of all,introduce the tax sparing,including the definition,scope,substance and classification;then tell the two models on the tax sparing attitude and OECD attitude change,and finally use the Western countries to reflect its treatment of tax sparing attitude.The second part is the analysis of the principle of tax sparing policy in the "One Belt and Road" strategy.This part analyzes the influencing factors of tax sparing,and then proves the existent premise of tax sparing,then it shows the rationality and effectiveness of tax sparing.The third part is the demand of the tax sparing policy in the "One Belt,One Road" strategy.This part is classified and summarized according to the terms of the current tax treaty signed in our country,first introduced the overall use of our country's tax sparing policy;secondly analyzed the correlation between the tax sparing and the "Belt and Road" strategy.then,the economic situation of the countries along the Belt and Road and the trade situation are illustrated.Finally,from all aspects,the facts of the signing of the tax concession between countries along the Belt and Road and our country are analyzed and summarized.The fourth part is the analysis of the existing problems of state tax treaties along the "Belt and Road".This section analyzes the problems existing in the signing and implementation of the tax concession for the Belt and Road national tax treaty and makes a list.The fifth part is to improve the countermeasures and suggestions.This section is based on existing problems given the relevant policy recommendations.