在新的世界经济背景和特征下,居民税收管辖权不仅无法实现资本输出中性的目标,而且对实施国的国际竞争力也呈现出不利影响。评价跨国收入税制经济效率的新标准——资本所有权中性原则和国家所有权中性原则为实施来源地税收管辖权的税制安排提供了理论支持。目前在世界范围内,跨国所得税制逐步呈现出以来源地课税原则为主的趋势。 Under the background and characteristics of the new world economy, residents’ tax jurisdiction not only fails to achieve the goal of neutral output of capital, but also adversely affects the international competitiveness of implementing countries. The new standard to evaluate the economic efficiency of the transnational income tax system - the neutral principle of capital ownership and the neutral principle of state ownership provide theoretical support for the tax arrangement of tax jurisdiction of the source country. At present in the world, the transnational income tax system gradually shows the tendency of taxation based on source.