摘要
如何有效的避免国际双重征税,是中国涉外税制必须面对的挑战。2007年3月正式通过的《企业所得税法》采用了国际通行的做法来避免国际双重征税。作为全球最大的资本输出国,美国避免国际双重征收制度尤其是其精心设计的外国税收抵免制度,在有效避免国际双重征税的同时,又最大限度的维护了美国的税收管辖权,具有十分典型的借鉴意义。在剖析美国外国税收抵免制度的基础上,将中美制度作了比较,据此提出了一些具体措施,以期对完善我国避免国际双重征税制度有所裨益。
How to effectively avoid international double taxation, is the challenge that China' s foreign tax system have to face. 《The Business Income Tax Law of the People' s Republic of China》adopted in March this year, uses the current international methods to avoid international double taxation. As the biggest capital- export country, foreign tax credit of the United States avoiding international double taxation regime maintains the state fiscal jurisdiction as well as avoids international double taxation, which should be used for reference for improving the avoiding international double taxation system of China. The dissertation discusses U. S. foreign tax credit rules, compares these rules with those in china' s tax law, and explores some measures to improve the Chinese rules.
关键词
美国
国际双重征税
外国税收抵免
企业所得税法
united states
international double taxation
foreign tax credit
the business income tax law