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解决重复征税问题是国际税收领域的重要研究课题,而资本输出国的税收政策在一定程度上有决定性意义。我们已经做了很多有预见性的安排,比如对企业不同形式的“走出去”实行同样的税收抵免政策,但是我们在解决重复征税上还有很大的潜力。国际上对于直接对外投资的免税力度在加大,政策手段在翻新,有些国家由抵免制向免税制转变,有些实行抵免制国家的抵免力度也在加大。目前,我们境内外的公司、不同国家的公司不能相互弥补盈亏,与国际上还存在差距,对企业的地区发展战略会产生影响。所以,我们的税收政策还有改善的空间。
To solve the problem of double taxation is an important research topic in the field of international taxation, while the taxation policy of the capital-exporting countries is to some extent decisive. We have done a lot of predictive arrangements, such as implementing the same tax credit for different forms of “going out” for businesses, but we still have great potential to solve the problem of double taxation. In the international arena, the tax exemption for direct foreign investment is increasing, policy instruments are being renovated, some countries shift from credit system to tax-free system, and some countries that implement credit-default system are also increasing their credit-resistance. At present, our domestic and overseas companies and companies from different countries can not make up for each other’s profits and losses. There are still gaps with the rest of the world and will have an impact on the regional development strategies of enterprises. Therefore, there is still room for improvement in our tax policy.