A Study On Tax Policies Of Enterprises Going Abroad In One Belt And One Road

In order to further promote the pace of investment for companies which "go global",to adjust the industrial structure,and to solve the problem of overcapacity,General Secretary Xi Jinping proposed the "One Belt and One Road" strategy to actively develop economic partnerships with countries along the route to jointly create a community of fate in 2013.But the policy system is still not perfect,which,to a certain extent,hinders the progress of our country's enterprises in further opening their doors to "go global".Some companies are unable to fully enjoy the preferential policies granted by the state,resulting in low investment enthusiasm and insufficient investment scale.This paper adopts the form of case analysis.It analyzes the problems of China's outbound enterprises in the "One Belt and One Road" tax policy and proposes corresponding policies.When selecting cases,this article selects China's state-owned China Construction Group,which is the largest construction contracting company in China and has strong capabilities and has invested heavily in the "Belt and Road"initiative.This article focuses on its business profile in Pakistan,points out the tax issues encountered and analyzes the reasons,including differences between China and Pakistan in the tax system,and draws lessons from the tax policies of other countries in the world.Combining with China's national conditions,we propose to improve the tax policy recommendations of China's "going global" enterprises from the aspects of corporate income tax,taxation agreements,tax collection,management,and services,and promote companies to better "going out" and to better realize good trade relations with other countries.As a result,China gains mutual benefit and win-win results with other nations.