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税收饶让抵免(Tax Sparing Credid),是指居住国(母国)政府对跨国纳税人在所得来源国因税收优惠而享受减免的那部分所得税,视同在所得来源国已经缴纳,给予饶让抵免,不再按照本国税法的规定补征税款。居住国政府实行税收饶让抵免,有利于来源国政府引进外资和先进技术,加快经济发展的步伐,并能保证使来源国提供的税收优惠真正落到外来投资者的手中;同时,对居住国政府本身来说,也不会引起什么利益损失。因为,居住国政府所饶让抵免的税收,是属于来源国政府应征而放弃的税收,是来源国政府对外来投资者作出的单方面的利益让步和牺牲。来源
Tax Sparing Credid refers to the part of the government of the country of residence in which the multinational taxpayers are entitled to deductions for tax advantages in the country of origin of the income tax, Credit, no longer tax in accordance with the provisions of the tax law. The implementation of tax credits by the government of the country of residence is conducive to the introduction of foreign capital and advanced technologies by the government of the source country and accelerates the pace of economic development and can guarantee that the tax incentives provided by the source countries truly fall into the hands of foreign investors. At the same time, National government itself, it will not cause any loss of interest. Because the tax refunded by the government of the country of residence belongs to the tax that the government of the source country applied for and abandoned, it is the unilateral concession and sacrifice made by the government of the source country to the foreign investors. source