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我国税收协定谈判工作文本第10条没有对直接投资股息和间接投资股息的征税予以区别,从而无益于跨国直接投资的增长,同时不符合税收中性。我国虽然在税收协定的实践中规定了对跨国股息的间接抵免,但由于国内的相关配套制度的缺失,使得这一规定流于形式。如果我国确立起母子公司的间接抵免制度,在该制度能否适用于外国公司在境内常设机构的问题上需要谨慎。
Article 10 of the negotiating text of our tax treaties does not distinguish between the direct investment dividend and the tax on indirect investment dividends, which is not conducive to the growth of transnational direct investment, nor is it tax neutral. Although China stipulated indirect tax credit for cross-border dividend in the practice of taxation agreement, due to the lack of relevant supporting system in our country, this provision has become a mere formality. If China establishes an indirect credit-exemption system for mother-subsidiary companies, it needs to be cautious on whether the system can be applied to the establishment of permanent establishments in foreign countries.