国际个人所得税制度的选择

• 作 者: 董勤发
• 机 构: 上海财经大学财政系,
• 出 处: 涉外税务
• 发表日期: 1989年11期
• 关键词: 个人所得税 抵免 来源国 所得收入 美国公民 税务局 税收分配 横向公平 地理分布 移居国外

一、税制的基本类型国际个人所得税制度的基本类型有两种:全球税制(global tax system)与领土税制(territorial tax system)。美国大致上实行全球税制,在全球税制下,对在外国缴纳的个人所得税款可以给予抵免。在领土税制下,税收仅缴纳给收入来源国。除美国和菲律宾外,其他国家都坚持领土种制。具体来说,一个人在国外所赚得的收入,可能使该公民的本国政府和东道国政府都感兴

I. Basic Types of Tax System There are two basic types of international personal income tax system: the global tax system and the territorial tax system. The United States generally follows the global tax system, and under the global tax system, personal income tax paid abroad can be credited. Under the territorial tax system, taxes are paid only to the country of origin. Except for the United States and the Philippines, all other countries insisted on territorial system. In particular, the income earned by a person abroad may make the citizen’s own government and the host government feel happy