跨境所得税征收规则的反思与重构  

Reflections and Reconstructions of the Tax Collection Rules on Cross-border Income

作　　者：徐海燕 徐伟 XU Haiyan;XU Wei

机构地区：[1]对外经济贸易大学法学院

出　　处：《国际税收》2022年第3期24-32,共9页International Taxation In China

基　　金：国家社科基金重大项目“推动构建更加公正合理的国际税收治理体系研究”(项目批准号为20ZDA104)的阶段性研究成果。

摘　　要：随着全球经济一体化和数字化进程的加快,现行“积极所得在来源国征收、消极所得在居民国征收”的跨境所得税征收规则在适用中面临着严峻挑战。各国公司所得税税制的巨大差异导致上述规则在实践中严重偏离了受益原则。本文主张从受益原则出发,关注公司作为一组“默示”或“明示”合同的经济结构特征,建议重构以跨国公司集团整体为纳税主体、以累进税率为关键、以公式分配为基础、以“积极所得主要在居民国征收、消极所得主要在来源国征收”为核心的跨境所得税征收规则。With the acceleration of global economic integration and digitalization, current tax collection rules on the crossborder income, i.e., the positive income shall be imposed by the source country and passive income be imposed by the resident country, are facing severe challenges in application. The huge differences of corporate income tax systems in various countries lead to the serious deviation of the above rules from the benefit principle in practice. This paper advocates starting from the benefit principle and paying attention to the economic structure characteristics of the company as a group of “implied” or “express”contracts. It is suggested to reconstruct the cross-border income tax rules with the whole multinational group as the tax subject,the progressive tax rate as the key, the formula distribution as the basis, and the tax collection rule on the cross-border income as the core, i.e., the positive income shall be mainly imposed by the resident country and the passive income shall be mainly imposed by the source country.

关 键 词：公司所得税 支付能力理论 受益原则 积极所得 消极所得 

分 类 号：F810.42[经济管理—财政学]