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企业境外所得税收抵免规则旨在消除国际双重征税、维护国家税收权益、鼓励企业境外投资。当前中国企业境外所得税收抵免规则仍存在诸多不足,增大了征纳成本,影响了企业拓展境外投资的积极性。基于国情和需求,借鉴发达国家经验,中国应将分国限额抵免转为综合限额抵免,改进境外所得税额及其抵免限额的计算标准,优化超限抵免额的结转机制,放宽间接抵免的企业层级、持股比例,但对持股时间进行限定,有条件地实行单边饶让抵免措施,从而,提高企业的国际竞争力,促进“走出去”战略顺利实施,推动中国经济可持续发展。
The overseas income tax credit exemption rules of the enterprises aim at eliminating the double taxation in the world, safeguarding the national tax rights and interests and encouraging enterprises to invest overseas. At present, there are still many deficiencies in the rules on overseas income tax credit for Chinese enterprises, which increases the cost of levy and affects the enthusiasm of enterprises to expand overseas investment. Based on national conditions and needs and drawing on the experience of developed countries, China should convert the credit limit of the sub-nation into a comprehensive credit limit, improve the calculation standard for the overseas income tax amount and its credit limit, optimize the carry-over mechanism of the excess credit limit, and relax Indirectly resist the corporate level, the proportion of shares, but the holding time limit, the conditions for the implementation of unilateral deductible credit measures, thereby enhancing the international competitiveness of enterprises and promote the “going out” strategy to promote the smooth implementation of the promotion China’s sustainable economic development.