海南自由贸易港企业境外所得税收处理问题研究  

A Study on the Tax Treatment of Overseas Income of the Hainan FTP Enterprises

作　　者：刘磊[1] LIU Lei

机构地区：[1]国家税务总局海南省税务局

出　　处：《税务研究》2021年第6期69-76,共8页

摘　　要：为消除国际双重征税,目前,国际上对企业境外所得的税收处理主要有扣除法、免税法、抵免法。这三种税收处理方法各有利弊。从世界主要国家看,大部分国家区分不同类型的国际双重征税,对三种方法均予以采用。为推动“一带一路”建设,让海南自由贸易港成为中国企业“走出去”的战略基地,海南自由贸易港对在其内设立的部分行业企业实行免税法,这是我国境外投资所得税收处理方式的一次重大转变。但放眼全球,站在增强海南自由贸易港乃至中国企业全球竞争力的角度,现行政策仍有进一步完善的空间。因此,建议第一步.在海南自由贸易港实行免税法,逐步扩大政策适用范围;第二步,在海南自由贸易港封关后,在全国实施全额免税法。In order to eliminate international double taxation,at present,the international tax treatment of enterprises'overseas income mainly includes tax deduction,tax exemption method and tax credit.Those tax treatments have their own advantages and disadvantages.From the perspective of major countries in the world,most countries distinguish different types of international double taxation and adopt the above methods.To promote the Belt and Road Initiative,the Hainan Free Trade Port(FTP)becomes a strategic base for Chinese enterprises to go out.The Hainan FTP has implemented the tax exemption law for some industries and enterprises set up in it.This is a major transformation of China's overseas investment income tax treatment.However,from the perspective of enhancing the global competitiveness of the Hainan FTP and even Chinese enterprises,the current policy still has room for further improvement.Therefore,this paper suggests that the first step is to implement the tax exemption law in the Hainan FTP and gradually expand the scope of application of the policy,and the second step is to implement the full tax exemption law in the whole country after the closure of the Hainan FTP.

关 键 词：海南 自由贸易港 境外所得 税收处理 扣除法 免税法 抵免法 

分 类 号：F812.42[经济管理—财政学]