文献类型：期刊文献

中文题名：税收协定与中国对外直接投资——来自“一带一路”沿线国家的经验证据

英文题名：Tax Treaties and China's Outward Direct Investment——Empirical Evidence from the Belt & Road Countries

作者：潘春阳[1];袁从帅[2]

机构：[1]华东理工大学商学院经济学系,上海200237;[2]中国财政科学研究院,北京100142

年份：2018

期号：10

起止页码：70

中文期刊名：国际税收

外文期刊名：International Taxation In China

收录：国家哲学社会科学学术期刊数据库;北大核心:【北大核心2017】；

语种：中文

中文关键词：税收协定对外直接投资“一带一路”

外文关键词：Tax treaty;Outward direct investment;The Belt and Road

摘要：随着"一带一路"倡议的深入实施,我国对沿线国家的直接投资持续上升,在这一背景下,我国与沿线国家之间税收协定的作用广受关注。本文的实证研究发现,税收协定显著促进了我国对"一带一路"沿线国家的直接投资,平均而言,实施税收协定能够提高我国对该国的直接投资50%左右。这说明中国为改善国际税收秩序、创造良好国际投资环境发挥了积极作用,同时也意味着税收协定对于促进"一带一路"沿线国家可持续发展具有重要意义。
With the deep implementation of the Belt and Road initiative, China＇s direct investment in B＆R countries continues to rise. Under this background, the role of tax treaties between China and participating countries has received wide attention. The empirical study in this paper finds that the tax treaty has significantly improved China＇s direct investment in B＆R countries. On average, the implementation of tax treaties can increase China＇s direct investment in the country by about 50%. This shows that China has played an active role in improving the international taxation order and creating a good international investment environment. It also means that tax treaties are of great significance for promoting the sustainable development of B＆R countries.