外国税收抵免:中美所得税规则的比较及启示

2007年通过而将于2008年开始施行的《企业所得税法》关于外国税收抵免的规定非常简略和原则,在为其制定具体的实施规则的时候必须充分考虑现行税法关于外国税收抵免的规定,同时大胆吸收国外相关立法的成熟经验。中国现行内资企业所得税法、外商投资企业和外国企业所得税法、个人所得税法关于外国税收抵免的规定基本内容相同,但具体规则存在差异。美国联邦所得税法有非常详细的外国税收抵免规则,特别在提供抵免以避免国际双重征税的同时,十分注意通过具体设定抵免的条件和限额以维护美国的正当税收权益,可以作为完善中国所得税法相关规则的借鉴,特别在制定详细具体的抵免条件和限额规则、间接抵免的规则方面。

The Enterprise Income Tax Law which was passed by the national congress in 2007 and will come into force in next year only gives sketchy provisions on rules of foreign tax credit(FTC).To draw up implementation rules of FTC currently in effect FTC rules in Chinese tax laws and related successful foreign legislation must be seriously considered.The basic rules of FTC under currently in effect Chinese income tax laws are the same,but there are also many particular differences.FTC rules under US income tax law are rich and specific,which provide means to eliminate double taxation as well as protect US tax jurisdiction from unjust injury and may be utilized as meaningful references in perfecting Chinese FTC rules.Particularly,China should draw up detailed rules concerned with qualifications and limitations of FTC and rules about indirect credit.