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宏观层面上的税收国际协调存在一定的局限性,没有会计准则方面的国际协调,真正意义上的税收国际协调就难以实现。我国与许多国家签订了双边国际税收协定。这些双边协定更多侧重宏观层面的协调,对于微观层面——税基的协调则关注较少,现实呼唤我们应同时关注税收国际协调和会计准则国际协调之间的配合,将税收国际协调的重点转移到税基尤其是会计准则国际协调上来。
There are some limitations in the international coordination of taxation at the macro level. Without international coordination in accounting standards, the international coordination of taxation in the true sense can not be realized. Our country has signed bilateral international tax treaties with many countries. These bilateral agreements focus more on macro-level coordination and focus less on micro-level-tax base coordination. In reality, we should pay attention to the coordination between international tax coordination and international accounting standards, and focus the international coordination on taxation Transfer to the tax base, especially the international harmonization of accounting standards.