我国所得税法中经济性重复征税问题探讨

On Economic Multiple Taxation in China's Income Tax Law

为了鼓励本国企业之间以及企业的跨国投资,世界各国都通过制定不同的税收优惠政策,对本国的投资活动进行鼓励、促进。其中,消除经济性重复征税是税收优惠政策的重要内容之一。本文在简要评介世界各国消除经济性重复征税的典型做法的基础上,分析我国所得税法中关于消除经济性重复征税的现行政策及存在的问题,提出了相应的政策建议。

In order to encourge enterprises to invest at home and abroad, all countries in the world have offered many preferential tax terms to promote the domestic investment activities. To eliminate economic multiple taxation is an important preferential tax policy. The paper gives a brief evaluation of the typical practices of eliminating economic multiple taxation in some countries, analyzes the policies on how to eliminate economic multiple taxation in China＇ s income tax law, and offers some proposals for solving the problems.