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2007年通过而将于2008年开始施行的《企业所得税法》关于外国税收抵免的规定非常简略和原则,在为其制定具体的实施规则的时候必须充分考虑现行税法关于外国税收抵免的规定,同时大胆吸收国外相关立法的成熟经验。中国现行内资企业所得税法、外商投资企业和外国企业所得税法、个人所得税法关于外国税收抵免的规定基本内容相同,但具体规则存在差异。美国联邦所得税法有非常详细的外国税收抵免规则,特别在提供抵免以避免国际双重征税的同时,十分注意通过具体设定抵免的条件和限额以维护美国的正当税收权益,可以作为完善中国所得税法相关规则的借鉴,特别在制定详细具体的抵免条件和限额规则、间接抵免的规则方面。
The Corporate Income Tax Law, which was passed in 2007 and will be implemented in 2008, has a very simple and general principle on foreign tax credits. When formulating specific implementation rules, it must fully consider the provisions of the existing tax laws on foreign tax credits , At the same time boldly absorb the mature experience of relevant foreign legislation. The existing provisions of the current domestic-funded enterprise income tax law, the foreign-invested enterprise and the foreign enterprise income tax law and the personal income tax law on foreign tax credit have the same basic provisions, but there are differences in specific rules. The United States federal income tax law has very detailed rules on foreign tax credits. In particular, while providing credit to avoid double taxation in the international arena, great care has been taken to safeguard the legitimate tax interests of the United States by setting conditions and quotas specifically for credits Improve the relevant rules of China’s income tax law, especially in the development of detailed and detailed credit conditions and quota rules, the rules of indirect credit.