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随着经济全球化、一体化的深入发展,如何实现企业发展的国际化,已成为中国企业发展的重要战略问题。与此同时,中国企业的国际化发展、“走出去”战略的推行,也需要税收法律法规的规范与支持。为了进一步完善企业境外所得税收抵免制度,明确相关原则,细化操作办法,2009年12月25日,财政部、国家税务总局发布了《关于企业境外所得税收抵免有关问题的通知》(财税[2009]125号)。本期《税法解析》栏目邀请长春税务学院从事国际税收研究的王君教授对该文件进行详细解读。
With the deepening of economic globalization and integration, how to realize the internationalization of enterprise development has become an important strategic issue for the development of Chinese enterprises. At the same time, the internationalization of Chinese enterprises and the implementation of the “going out” strategy also require the regulation and support of tax laws and regulations. On December 25, 2009, the Ministry of Finance and the State Administration of Taxation issued the Circular on Relevant Issues Concerning Offshore Income Tax Credit of Enterprises (Fiscal and Taxation) in order to further improve the system of overseas income tax credit for enterprises, clarify relevant principles and clarify operational methods. [2009] No. 125). This issue of “tax law analysis” section invited Changchun Tax College engaged in international tax research, Professor Wang Jun on the document a detailed interpretation.