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实施“走出去”战略对我国税收政策提出挑战,建议继续坚持资本输出中性,适当扩大资本输入中性,强化防止国际偷漏避税的力度,着力实现对居民境外所得税收管理的规范化。在此基础上,维持我国现行个人居民认定标准,适当调整公司居民认定标准;细化我国营业利润和个人劳务所得来源地的判定规则,统一、规范和调整投资所得和财产转让所得的来源地标准;针对我国境外投资税收征管的薄弱环节,规范境外所得税收管理体制,制定完善的境外投资税收征管制度以及建立完善的境外投资税收服务体系。
The implementation of the “going global” strategy challenges China’s taxation policies. It is suggested that we continue to adhere to the principle of “neutral output of capital, appropriately expand the capital input to neutrality, strengthen efforts to prevent international tax evasion and avoidance, and strive to standardize the management of resident income tax abroad.” On this basis, we should maintain the standards of the current individual residents in our country, adjust the standards of resident companies appropriately, refine the rules for judging the sources of business profits and personal services in China, unify, standardize and adjust the sources and standards of income from the transfer of property ; In light of the weak links in tax collection and administration of overseas investment in China, we have standardized the system of taxation of overseas income taxes, formulated a sound tax collection and management system for overseas investment and established a sound tax service system for overseas investment.