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一、各国税收制度的差异当今世界,各个国家的税制都有所不同,以致影响跨国公司的税务决策。各国税制差异,主要表现在以下两方面: (一)公司税收制度的差异西方国家政府对企业所得税的征收存在着差异。对个体企业和合伙企业,因为它不是法人,故不征企业所得税,只征个人所得税。但对股份公司,因它是法人,是相对独立于股东的经济实体,有三种不同的公司税收制度: 1、古典制度。这种制度认为,公司是法
First, the differences between the tax system in various countries In today’s world, each country’s tax system is different, so as to affect the tax decisions of multinational corporations. Differences between the tax system in different countries, mainly in the following two aspects: (A) the difference between the corporate tax system Western countries on the collection of corporate income tax differences exist. Individual enterprises and partnership enterprises, because it is not a legal entity, it does not levy corporate income tax, only levy personal income tax. However, the stock company, because it is a legal person, is relatively independent of the economic entity of shareholders. There are three different types of corporate taxation system: 1. The classical system. This system is that the company is a law