属地征税原则的国际比较借鉴  

An International Comparative Study of the Principle of Territorial Taxation

作　　者：舒安仁 蔡秋萍 李俊生 Anren Shu;Qiuping Cai;Junsheng Li

机构地区：[1]国家税务总局南京市税务局,江苏南京210001

出　　处：《国际税收》2018年第11期40-44,共5页International Taxation In China

摘　　要：各国对企业境外所得征税制度可分为属人税制(Worldwide Tax System)与属地税制(Territorial Tax System)。当前,发达国家境外所得税制改革向属地税制倾斜的趋势比较明显,其改革动因以及可能对我国产生的影响值得关注。为提升我国税制国际竞争力,建议从试行"参股免税法"入手,逐步推进属地税制改革。The tax system for foreign income of enterprises can be divided into the worldwide tax system and the territorial tax system.At present,the trend of foreign income tax reform in developed countries is shifting from the worldwide tax system to the territorial tax system,and its reform motivation and potential impact on China are worthy of attention.In order to enhance the international competitiveness of China's tax system,the paper suggests China start with the introduction of participation exemption and carry out the territorial tax reform gradually.

关 键 词：属地税制 利润转移 参股免税法 

分 类 号：F810.42[经济管理—财政学]