跨国经营所得税收协调:发展及启示  

Development and Revelation for Tax Coordination of Transnational Business Income

作　　者：王丽华[1] 

机构地区：[1]上海政法学院国际法商系,上海201701

出　　处：《涉外税务》2010年第11期34-38,共5页International Taxation In China

摘　　要：虽然跨国经营所得税收协调确立了常设机构原则,但由于常设机构利润归属方法不统一等原因,常设机构在税收实践中仍存在双重征税或不征税问题。本文分析了经济合作与发展组织(以下简称"经合组织")为促进跨国经营所得税收协调所发布的报告内容,认为我国应加强对OECD有关规定的研究,借鉴其经验,由国家税务总局或财政部出台规章,统一常设机构利润归属方法,加强常设机构利润税收征管。Although the principle of permanent establishments has been set up for tax coordination of transnational business income, the lack of a common approach for the attribution of profits to permanent establishment often leads double taxation or no taxation. This paper analyzes the reports published by OECD for advancing the coordination of transnational business income, and makes suggestions that China shall attach more attention to the research on the rules of OECD by drawing on its experiences and provide uniform approach on attribution of profits to permanent establishment through stipulation from the Ministry of Finance or State Administration of Taxation to strengthen tax administration on permanent establishment.

关 键 词：跨国经营所得 双重征税 税收协调 常设机构 

分 类 号：F811.4[经济管理—财政学]