企业境外所得征税发展趋势及其对我国的启示——以OECD成员国为例被引量：3

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摘要企业所得税制度是影响资本国际流动的因素之一。近年来,越来越多的国家开始实行属地税制,对本国企业境外所得予以免税,吸引了资本的流入,带动了本国经济的发展。我国正在实施"一带一路"战略,会有更多的企业去境外投资,获得境外所得。文章分析了我国境外所得税政策存在的问题,并在比较了各国实行的境外所得税收制度的基础上,提出我国今后境外所得税制的改革对策。

作者赵书博王佳赫

机构地区首都经济贸易大学

出处《会计之友》北大核心 2016年第13期109-113,共5页 Friends of Accounting

基金 2015年北京社会科学基金研究基地项目(15JDJGB097)

关键词境外所得税征税制度比较研究

分类号 F810.42 [经济管理—财政学]

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参考文献11

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