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dc.contributor.advisor谢贞发
dc.contributor.author阳琪辉
dc.date.accessioned2018-12-05T01:29:51Z
dc.date.available2018-12-05T01:29:51Z
dc.date.issued2018-01-03
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/169277
dc.description.abstract随着中国改革开放的不断深入和外向型经济的蓬勃发展,以及近年来“一带一路”建设、国际产能和装备制造合作的大力推进,越来越多的企业“走出去”参与国际市场竞争,推动我国对外投资总额持续快速发展。2015年中国已经成为全球对外直接投资额仅次于美国的国家,并首次超过同期实际利用外资额,在“走出去”方面取得了卓越的成绩。这一经济现象得到了海内外众多研究学者的关注。 随着世界全球化进程的加快,经济一体化成为不可逆转的趋势,资本也更加自由频繁的在各国之间流动,但是双重征税成为阻碍资本自由流动的一大难题。为此,世界各国纷纷签订双边税收协定,一来为企业的海外投资构建一个稳定有序的投资环境,降低投资风险,形成良好...
dc.description.abstractWith the further development of China's reform and opening-up policy and the vigorous development of export-oriented economy ,in recent years, the "One Belt And One Road" construction, international production capacity and equipment manufacturing cooperation have been vigorously promoted. More and more enterprises "go out" to participate in international market competition and promote the continuo...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=59191&doctype=ALL&strSearchType=callno
dc.source.urihttp://etd.xmu.edu.cn/detail.asp?serial=63364
dc.subject税收协定
dc.subject对外直接投资
dc.subject倾向评分匹配法
dc.subjectHeckman二阶段估计法
dc.subjectTax Treaties
dc.subjectOutward Foreign Direct Investment
dc.subjectPSM
dc.subjectHeckman Two-stage Regression Estimation Method
dc.title税收协定对我国对外直接投资的影响
dc.title.alternativeThe Effects of Tax Treaties on China’s Outward Foreign Direct Investment
dc.typethesis
dc.date.replied2017-11-19
dc.description.note学位:税务硕士
dc.description.note院系专业:经济学院_税务硕士
dc.description.note学号:15520151152686


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