反延期纳税机制面临的挑战与对策

Challenges to the Anti-deferral Regime and Its Countermeasures

反延期纳税机制是资本输出国保护税基、维护资本输出中性原则的重要手段。在世界上率先进行相关立法的美国,其反延期纳税机制现如今也受到了来自纳税人、服务业发展、电子商务兴起等多方面的挑战。对此,本文介绍了三种改革反延期纳税机制的可能方案。

Anti-deferral regime is an important instrument for the capital-exporting country to protect its tax base and maintain the principle of capital-export neutrality. The United States was the first country to set up such a regime. However, it has been confronted with various challenges from taxpayers, the emergence and development of service industry and electronic commerce. This paper proposes three options to deal with these issues.