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传统的跨国税源主要是指来华外资企业的境内外经济行为以及由此产生的跨国所得。随着我国跨国公司的迅速发展,特别是2008年新《企业所得税法》(以下简称新税法)及其《实施条例》的实施,跨国税源的范围逐步扩大,其主体不仅包括外资企业,还包括“走出去”的内资企业,现在跨国税源是指居民企业和非居民企业的境内外经济行为和由此产生的跨国所得。本文分析了在国际金融危机背景下,跨国税源管理的主要内容,总结出我国在跨国税源管理方面存在的问题并提出了改进建议。
The traditional cross-border tax sources mainly refer to the domestic and foreign economic activities of foreign-funded enterprises in China and the resulting multinational income. With the rapid development of multinational corporations in our country, especially the implementation of the new “Enterprise Income Tax Law” (hereinafter referred to as the “New Tax Law”) and its “Implementation Regulations” in 2008, the scope of transnational tax sources has been gradually expanded. The main body includes not only foreign-funded enterprises but also “Going out ” domestic-funded enterprises, and now cross-border tax sources refer to domestic and foreign economic behavior of resident and non-resident enterprises and the resulting multinational income. This article analyzes the main contents of transnational taxation sources management under the background of international financial crisis, summarizes the problems existing in transnational taxation source management and puts forward some suggestions for improvement.