“一带一路”背景下中国境外所得免税法研究

发布时间：2018-04-30 10:04

  本文选题：“一带一路” + 境外所得　； 参考：《国际税收》2017年10期

【摘要】：我国现行企业所得税法采用抵免法来消除国际重复征税,但随着"一带一路"倡议的深入实施,我国企业的国际化程度日益提高,抵免法在实际操作中已反映出部分问题。目前,越来越多的发达国家逐渐由抵免法转向免税法。本文通过研究国际免税法的发展趋势,并分析我国"一带一路"走出去企业采用抵免法存在的现实问题,提出我国境外所得采用免税法的建议。
[Abstract]:The current enterprise income tax law of our country adopts the credit law to eliminate the international repeated taxation. However, with the further implementation of Belt and Road's proposal, the degree of internationalization of our country's enterprises is increasing day by day, and some problems have been reflected in the practice of the credit law. At present, more and more developed countries gradually from the credit law to tax-free law. By studying the development trend of the international tax exemption law, and analyzing the practical problems existing in the adoption of the credit law by "Belt and Road", this paper puts forward the suggestion of adopting the tax exemption law for the overseas income of our country.
【作者单位】： 北京国家会计学院财税政策与应用研究所;北京顺义区地方税务局;
【分类号】：D996.3
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本文编号：1824115