摘要
当前我国采用抵免法是否有利于促进企业"走出去"?同抵免法相比,免税法更能降低跨国公司全球范围内的税负并大大减少纳税遵从成本,因此主要发达国家纷纷从抵免法转向免税法。采取免税法的国家不仅可以吸引他国企业总部迁入,还能为本国企业"走出去"创造良好条件。基于为我国参与国际税收竞争创造良好条件和促进我国居民企业"走出去"的政策目标,从境外投资所得税政策与跨国资本流动相适应、降低税收征管和纳税遵从成本、维护我国税收利益三个角度考虑,我国应该转向免税法。
Is it good for Chinese firm outbound direct investment under tax credit system＇？. Compared to tax credit system, tax exemption can lower tax burden and tax compliance cost of multinational corporation. Key developed countries turn to tax exemption system for attracting headquarters and facilitating outbound direct investment. This article aims for Chinese tax revenue and promoting enterprise outbound investment, concludes that we should turn to exemption based on cross- border capital flows changes,lower tax collection and tax compliance costs and maintenance of tax revenue.
出处
《东北师大学报（哲学社会科学版）》
CSSCI
北大核心
2014年第1期14-18,共5页
Journal of Northeast Normal University(Philosophy and Social Science Edition)
基金
国家自然科学基金项目(71202091)
教育部博士点基金项目(20130171120039)
广东省自然科学基金项目(S2011040001563
S2011040001562)
广东高校优秀青年创新人才培养计划项目(wym11003)
关键词
抵免法
免税法
境外投资
企业所得税
Tax Credit
Tax Exemption
Outbound Direct Investment
Corporate Income Tax
