财税与公共管理学院知识库

“一带一路”倡议是我国在世界多极化、经济全球化背景下提出的重大倡议，是世界机遇与我国机遇相互转变的重要纽带。即使在全球新冠疫情困难、经济下行压力增大的背景下，我国对外投资合作仍然平稳发展。我国对“一带一路”沿线国家直接投资从2013年的126.3亿美元增长至2021年的214.6亿美元，年平均增长率达6.1%。然而，由于“一带一路”沿线国家经济发展水平存在差异，各国在对外经济贸易往来过程中，税收制度也发挥着十分重要的作用。只有深入了解沿线国家的税收制度，才能不断深化我国与沿线国家的经济贸易合作。而企业所得税作为“一带一路”沿线各国税制结构中的主要税种，对经济增长和经贸合作的影响尤为显著，既可以保证一国的财政收入稳定，也可以有效地促进沿线国家的经济社会发展和贸易往来。因此，通过对“一带一路”沿线国家企业所得税的制度设计和政策差异进行比较研究，总结其中的经验和规律，从而优化完善我国企业所得税制度，具有非常重要的现实意义。

本文采用文献研究和比较研究法，对“一带一路”沿线65个国家的企业所得税制度进行了全面深入的对比分析，并寻找优化我国企业所得税制度的启示和建议。首先，文章梳理了“一带一路”倡议的发展历程和沿线国家的经济发展水平现状，为深入分析沿线国家企业所得税制度奠定基础；其次，分不同收入水平对沿线国家的整体税收制度设计情况进行分析，并指出企业所得税在税制体系中的重要地位；再次，从税制要素、扣除项目、优惠政策和征收管理等方面对沿线各国的企业所得税制度展开全面比较分析，研究发现经济发展水平高低对一国企业所得税制度的设计影响显著，经济发展水平越高的国家，税率结构趋向简单，税收优惠向科技创新、就业等领域倾斜，税收征管信息化程度较高，并通过与我国现行企业所得税制度的对比，提出我国企业所得税的改革方向；最后，通过借鉴“一带一路”沿线国家企业所得税的改革经验，结合我国现行企业所得税制度，从税制要素、扣除项目、优惠政策和征收管理以及与沿线各国企业所得税协调等方面，有针对性地提出了优化我国企业所得税的改革建议。

The “Belt and Road” initiative is a major initiative proposed by our country in the context of world multi-polarization and economic globalization. It’s also an important cornerstone for the mutual transformation of the world opportunities and our country's opportunities. Even against the backdrop of the global COVID-19 epidemic and the increasing downward pressure on the economy, our country's foreign investment and cooperation has continued to develop steadily. Our country's direct investment in countries along the route increased from $12.63 billion in 2013 to $21.46 billion in 2021, with an average annual growth rate of 6.1%. However, due to the differences in the economic development levels of countries along the route, the tax system also plays a very important role in the process of foreign economic and trade exchanges between countries. Only by deeply understanding the tax system of the countries along the route can we continuously deepen the economic and trade cooperation between our country and the countries along the route. The corporate income tax, as the main tax type in the tax system structure of countries along the route, has a particularly significant impact on economic growth and trade cooperation. It can not only ensure the stability of a country’s fiscal revenue, but also effectively promote the economic and social development and trade exchanges of countries along the route. Therefore, it is of great practical significance to optimize and improve our country's corporate income tax system by comparing the system design and policy differences of the countries along the route and summarizing the experience and regular pattern.

This paper uses literature research and comparative research methods to conduct a comprehensive and in-depth comparative analysis of the corporate income tax systems of 65 countries along the route, and seeks enlightenment and suggestions for optimizing our country's corporate income tax system. First of all, the article sorts out the development history of the “Belt and Road” initiative and the current economic development level of the countries along the route, laying the foundation for in-depth analysis of the corporate income tax system in the countries along the route; Secondly, it analyzes the overall tax system design of the countries along the route according to different income levels, and points out the important position of corporate income tax in the tax system; Thirdly, it conducts a comprehensive comparative analysis of the corporate income tax systems of countries along the route from the aspects of tax system elements, deduction items, preferential policies and collection management. The study finds that the level of economic development has a significant impact on the design of a country's corporate income tax system. A country with a higher level of economic development has a simpler tax rate structure, preferential taxation in the fields of technological innovation and employment, and a higher degree of informatization in tax collection and management. By comparing it with our country's current corporate income tax system, the reform direction of our country's corporate income tax is proposed; Finally, by drawing on the experience of corporate income tax reform in countries along the route, combined with our country's current corporate income tax system, from the aspects of tax system elements, deduction items, preferential policies and collection management, as well as coordination with the corporate income tax of countries along the route, pertinently put forward the reform suggestions for optimizing our country's corporate income tax.