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经济全球化的出现和飞速发展,使得世界各国融为了一个有机的整体,资本的跨国流动和投资者的跨国投资带动了世界经济的发展,然而各国对管辖权问题的选择不同,国际重复征税现象的出现是经济发展得必然结果。无论对世界经济还是我国经济来讲,国际重复征税现象都会造成消极影响,对经济发展不利。本文除引言外,主要从以下三个部分对国际重复征税的问题进行研究和分析。首先,本文对国际重复征税的相关概念进行阐述,包括国际重复征税的概念,以及产生的原因。其次,结合经济全球化的背景对国际重复征税的表现进行分析,包括经济全球化主要内容及现状的阐述,以及国际重复征税出现新现象的分析。最后,本文在经济全球化及我国国情的背景下,分别研究了国际重复征税问题对世界经济和我国经济的影响。
The emergence and rapid development of economic globalization have brought all the countries in the world into an organic whole. The transnational capital flows and the transnational investment of investors have led to the development of the world economy. However, the countries have different choices on the issue of jurisdiction and the international double taxation The appearance of the phenomenon is a necessary result of economic development. No matter the world economy or the economy of our country, the phenomenon of international double taxation will have a negative impact on economic development. In addition to the introduction, this article mainly studies and analyzes the issue of international double taxation from the following three parts. First of all, this article elaborates the relevant concepts of international double taxation, including the concept of double taxation in the world and its causes. Secondly, it analyzes the performance of the international double taxation in light of the background of economic globalization, including the exposition of the main contents and current status of economic globalization and the analysis of the new phenomenon of international double taxation. Finally, under the background of economic globalization and China’s national conditions, this paper separately studies the impact of the international double taxation on the world economy and China’s economy.