完善税收抵免制度 助推企业“走出去”  

Improving Tax Credit System and Promoting Enterprises “Going-out”

作　　者：张云华[1] 任言和 

机构地区：[1]安徽大学经济学院财政系,安徽合肥230601

出　　处：《国际税收》2015年第6期72-76,共5页International Taxation In China

基　　金：安徽大学博士科研启动经费项目资助(项目代码02303319);安徽省教育厅人文社科研究项目资助(项目代码06071140);国家税务总局2013年委托课题"境外所得税收抵免问题研究"资助

摘　　要：本文针对现行境外企业所得税收抵免制度存在的问题,建议我国现阶段应实行"分国不分项限额抵免法"与"综合限额抵免法"选择制,简化境外应纳税所得额的确认规程,调整和修正境外投资间接抵免的限制条件,实施"区别对待、双边磋商"的税收饶让抵免制等,以消除国际重复征税,有效贯彻十八届三中全会促进企业"走出去"的发展战略。Taking into account the existing problem in the current tax credit system of foreign enterprise income tax, this paper puts forward some suggestions to avoid international double taxation and implement the strategy of promoting enterprise ＂going out＂ by the 3rd Plenary Session of 18th CPC Central Committee, including adopting the alternative system of ＂per-country other than item-by-item limitation method＂ and ＂overall limitation credit method＂, simplifying the procedures of confirming foreign taxable income, adjusting the limitation conditions on the indirect credit applicable to foreign investment and implementing the tax sparing system adhering to the principle of＂treating differently and negotiating bilaterally＂.

关 键 词：“走出去” 克服重复征税 税收抵免 

分 类 号：F812.42[经济管理—财政学] F279.2F125