摘要
2008年,《企业所得税法》及其实施条例分别以专门的条款确立了中国企业境外所得税抵免制度的框架。本文通过与《企业所得税法》实施前原内资企业所得税和外资企业所得税制度下的企业境外所得税抵免规定对比,概括了境外所得税抵免制度的主要特征,并从四个方面分析了现行境外所得税抵免制度的局限。
The year of 2008 saw the framework of foreign tax credit system established for the Chinese enterprises by introducing specific articles in the new Enterprise Income Tax Law and its Implementation Rules. Through comparing former tax credit regulations applied to both domestic-funded and foreign-funded enterprises respectively before 2008 and the new one, this paper summarizes main features of current foreign tax credit system and analyzes the limitations of current foreign tax credit system from five aspects.
出处
《涉外税务》
CSSCI
北大核心
2011年第7期20-23,共4页
International Taxation In China
