浅析我国对外直接投资的税收制度——在发达国家趋向属地征税的背景下

A Brief Analysis of Tax System concerning Foreign Direct Investment of the Chinese Enterprises:Under the Background of the Tendency of Territorial Tax Treatment in the Developed Countries

一国对本国居民公司从其海外投资中获得的海外利润可采取属地和属人两种征税制度。一直以来,大多数国家采取属人的征税制度对本国居民公司的海外利润征税。但目前越来越多的发达国家开始转向属地征税制度,如日本、英国。即使像美国这样坚持资本输出中性的国家,在其国内也展开了是否应该转向属地税收管辖权的争论。在这样的背景下,我国要为对外投资企业提供公平竞争的环境,采取相应措施完善对外直接投资税制,但当前不适合转向属地征税。

Territorial and personal tax systems, the two tax systems, can be adopted by a country for taxing profits acquired from overseas investment by resident enterprises. Most countries all along adopt the personal tax system to tax foreign profits of the resident enterprises, but more and more developed coun- tries start to turn to territorial tax system, say Japan, the United Kingdom. Even the United States, the coun- try insisting in capital export neutrality has also launched an argument domestically whether U.S. shall turn to territorial tax system or not. Under such background, China shall provide the fair competition environment for resident enterprises with overseas in- vestment and take appropriate measures to improve the overseas direct investment tax system. However, the shift to territorial tax system is not suitable presently.