中日韩非居民企业股息等所得税收政策比较与分析

A Comparative Analysis on Tax Policies of Dividend and Other Incomes of Non-resident Enterprises in China,Japan and South Korea

本文首先比较了中国与日本、韩国对非居民企业在股息、利息和财产收益所得方面的税收政策和税收管理措施,在此基础上分析了当前我国在非居民企业税收政策制定和税收管理中存在的问题,并就进一步完善我国非居民企业税收政策,逐步建立科学、有效的非居民企业税收征管模式提出了建议。

Starting with a comparison of tax policies of dividend,interest and property gains of non-resident enterprises and related administrative measures in China,Japan and South Korea,this paper analyzes existing issues in tax policies and administrations concerning non-resident enterprises in China,and then puts forward some suggestions on further perfecting tax policies and establishing a scientific and effective tax collection pattern concerning non-resident enterprises in our country.