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引言2016年10月13日,《中华人民共和国政府和柬埔寨王国政府对所得避免双重征税和防止逃避税的协定》(以下简称中柬税收协定)在柬埔寨首都金边正式签署。相比我国2008年以后新谈签或修订的其他税收协定,中柬税收协定的一个突出特点是纳入了适用于所有类型所得的饶让抵免规定。2008年企业所得税“两法合并”前,我国《外商
Introduction On October 13, 2016, the “Agreement between the Government of the People’s Republic of China and the Royal Government of Cambodia on the Avoidance of Double Taxation and Prevention of Evasion from Tax Obtained” (hereinafter referred to as “China-Cambodia Tax Treaty”) was officially signed in Phnom Penh, the capital of Cambodia. Compared with the other tax treaties newly signed or amended in our country after 2008, one salient feature of the Sino-Cambodian tax treaty is the inclusion of the allowance for exemption applicable to all types of income. 2008 Enterprise Income Tax “Before the merger of the two laws ”, our country "foreign