关键词: 新闻出版业丨 &ldquo, 走出去&rdquo, 丨 国际重复征税 , 丨税改

Abstract:

The implement of“ Going out” for publishing industry meet the problem of international double tax. The
current eliminating double tax rules have many shortages to overcome, such as the export tax rebate, the system of tax
credits, and tax sparing. Targeting at the problems in current Chinese tax system, the author puts forward relevant suggestions for improvement.