国际税收制度国内法部分的形成--以美国所得税跨境税收规则的构建为例

Formation of the Domestic Law Section of International Tax System: A Case Study of the Cross-border Income Tax Rules in the USA

在20世纪早期,美国逐渐形成了对跨境利润(收入)课征所得税的完整法律制度。通过1918年与1921年两部收入法案,美国国会制定了境外税收抵免规则及其限制条款,这两项规定仍然长期作为美国法律对境外所得征税的核心内容。为了抑制日益严重的递延纳税问题,美国国会在1962年收入法案中加入了受控外国公司规则,使得美国的跨境税收规则体系趋于完善。美国的相关国内法具有示范效应,目前世界各国的所得税跨境税收规则的基本框架,与当时美国构建的跨境税收规则保持了高度一致性,进而为世界各国协调跨境税收问题提供了大体类似的共同基础。

In the early 20th century, the United States gradually developed a complete legal system for cross-border income taxes. With the passage of the income acts of 1918 and 1921, the U.S. congress enacted the foreign tax credit rules and their restrictive rules, which have long been the core content of U.S. law on foreign income taxation. To address the growing problem of deferred tax payment, the U.S. congress added the CFC rules to the 1962 Revenue Act, which improved the cross-border tax rules in the United States. Up to now, the basic framework of cross-border income tax rules in countries around the world maintains a high degree of consistency with the rules established by the United States at that time, and thus provides a general similar common basis for countries around the world to coordinate cross-border tax issues.