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二次大战后蓬勃发展的跨国公司使国际经济关系发生了一系列变化。然而,经济生活国际化的发展趋势并不仅仅表现为跨国公司的崛起。值得人们注意的是,随着现代化通讯手段的广为运用、国际运输路线的日益便捷,以及全球性的货币信贷系统的形成,各国间的经济往来已突破了传统的商品和劳务贸易的形式。各国企业间金融、生产、技术的直接联系,以及各种形式科技、文化等交流的日趋频繁,在不同程度上加快了国际化的进程。毫无疑义,经济生活的国际化必然会引起纳税人收入的国际化。因此,在现代国际经济关系体系中税收的作用将愈加突出。跨国经营中的税收是一个涉及面很广又很复杂的问题,这儿既有各
The flourishing multinational corporations after the Second World War caused a series of changes in the international economic relations. However, the trend of internationalization of economic life is not just manifested in the rise of transnational corporations. It is noteworthy that, with the extensive application of modern means of communication and the increasing convenience of international shipping routes, as well as the formation of a global monetary credit system, the economic exchanges among various countries have broken through the traditional forms of trade in goods and services. The frequent exchanges of finance, production and technology among enterprises in various countries and exchanges in various forms of science, technology and culture have accelerated the process of internationalization to varying degrees. Undoubtedly, the internationalization of economic life will inevitably lead to the internationalization of taxpayers’ income. Therefore, the role of taxation in modern international economic relations system will become even more prominent. Taxes in cross-border operations are a very broad and complicated issue, both here and now