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从全球标准看,美国公司税率太高,而由于各种扭曲经济决策的税收减免和特殊优惠,公司税基又太窄。当前的美国公司税制度基于全球原则:美国公司的海外利润也必须遵守美国公司税法,所欠税额可以用外国司法管辖区税收减免来冲抵。其他发达国家大多采用“领地”原则,基本豁免跨国公司海外利润的母国缴税义务。美国跨国公司在低税率的海外地区赚得的利润也必须缴纳高昂的美国公司税,而总部设在领地税收制度地区的跨国公司的这类利润只需要按当地税率纳税。
According to global standards, the tax rate of U.S. corporations is too high. Due to various tax deductions and special offers that distort economic decisions, the tax base of the corporations is too narrow. The current U.S. corporate tax system is based on the global principle that U.S. companies’ overseas profits must also comply with U.S. corporate tax laws and that the tax owed can be offset by tax relief in foreign jurisdictions. Most other developed countries adopt the principle of “territory ” and basically exempt their home countries from paying taxes on the profits of overseas companies of multinational corporations. The profit earned by U.S. multinationals in low-tax overseas regions also has to pay high U.S. corporate taxes, whereas those in headquarters-based multinationals in the territorial tax system need only pay taxes at local rates.