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经历数年的努力,在制定一套关于一成员国金融机构对其他成员国居民的利息支付条款的指令后,2000年11月欧盟国家的财政部长达成妥协。与其说是一种解决方案,不如说谈判桌上的妥协只是打开了新问题的潘多拉之盒。 传统理论认为,所得税的征管是一个有章可循的体系,基于这个体系下的不同类型的所得适用不同的税收规定,这种具有差异的处理既会影响税率,又会影响所得的计算,不同的税收规定由所得分类所具有的典型特征决定。正如权责发生制和收付实现制之间差异一样,有的
After years of efforts, a compromise was reached in November 2000 between the finance ministers of the EU countries following the enactment of a directive on the payment of interest by the financial institutions of one member country to the inhabitants of the other member states. Rather than a solution, the compromise at the negotiating table is simply Pandora’s case that opened up new problems. According to the traditional theory, the collection of income tax is a rule-based system. Different tax rules apply to different types of income under this system. Such discrepancy will affect both the tax rate and the calculation of the income. The tax provisions are determined by the typical characteristics of the taxonomic category. Just as the difference between the accrual basis and the receipt and payment system, some are