试论避免公司间经济性重复征税的税法完善  

Elimination of Inter-company Economic Double Taxation

作　　者：陈红彦[1] 

机构地区：[1]广东商学院法学院

出　　处：《环球法律评论》2008年第3期60-68,共9页Global Law Review

基　　金：国家社科基金研究项目:<经济全球化进程中税收国际协调法律问题研究>(03BFX047)

摘　　要：消除公司间的经济性重复征税,应该坚持税收中性、适度消除和区分征税这三项原则。《企业所得税法》极大地完善了我国的避免经济性重复征税制度,但依然存在明显不足,主要表现为对与免税收入相关的费用和损失的处理规则不明确;没有规定反避税规则以防止公司间股息免税规定被滥用;间接抵免方法中的核心问题尚不明确。To eliminate inter-company economic double taxation, China should adhere to three principles ： tax neutrality, moderate elimination and differential taxation. The Enterprise Income Tax Law has greatly improved the rules on the elimination of economic double taxation, but still leaves some obvious deficiencies. Rules about expenses and losses relating to exemption income are not clear; there are no provisions on preventing the misuse of inter-company dividend exemption rules; and some key elements of indirect credit method are still unclear. All these problems need to be solved through the amendment of the Law.

关 键 词：《企业所得税法》 居民公司间股息免税制 间接抵免制 

分 类 号：D922.22[政治法律—经济法学]