检索规则说明:AND代表“并且”;OR代表“或者”;NOT代表“不包含”;(注意必须大写,运算符两边需空一格)
检 索 范 例 :范例一: (K=图书馆学 OR K=情报学) AND A=范并思 范例二:J=计算机应用与软件 AND (U=C++ OR U=Basic) NOT M=Visual
作 者:郭鸣 GUO Ming(Hubei Provincial Taxation Bureau,State Taxation Administration,Wuhan 430071,China)
机构地区:[1]国家税务总局湖北省税务局,湖北武汉430071
出 处:《税务与经济》2021年第4期60-65,共6页Taxation and Economy
摘 要:在"一带一路"倡议的背景下,我国境外税收法律制度无法跟上企业"走出去"的步伐,落后于资本输出国角色的转变。要正确处理好服务改革开放大局与维护国家税基安全的关系,应在健全优惠政策体系、强化境外税源管理、优化抵免规则设计、加快税收协定谈签、创新争端解决机制等方面加紧制度研究与措施应对,建立起符合我国根本利益的境外税收法律制度体系。In the context of the"One Belt,One Road",China’s overseas taxation legal system cannot keep up with the pace of"going global"of Chinese enterprises and lags behind the overseas taxation legal system of capital exporting countries due to the transformation of the role.In order to correctly handle the relationship between serving the overall situation of reform and opening up and safeguarding the security of the national tax base,firstly,it is necessary for China to perfect the preferential policy system and strengthen the management of overseas tax sources.Secondly,it is important to accelerate the negotiation and signing of tax treaties and innovate dispute resolution mechanisms.Thirdly,it is essential to intensify institutional research and measures.Finally,it is crucial to establish an overseas taxation legal system that conforms to China’s fundamental interests.
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在载入数据...
正在链接到云南高校图书馆文献保障联盟下载...
云南高校图书馆联盟文献共享服务平台 版权所有©
您的IP:216.73.216.249