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随着澳门对外贸易的不断扩大以及外资流入的增长,日本成为澳门主要的贸易伙伴国之一(根据澳门统计及普查局的数据【2015年度/2016年度】显示,日本与香港地区、中国内地、台湾地区、欧盟、美国已成为澳门前六大贸易伙伴),研究澳日之间的经贸关系无疑有助于澳门特区政府合理制定对日本的贸易和投资政策,推动双方经贸合作。但是,澳门与日本实行不同的税收制度,双方在税种的确定、税率的选择、税收征管等方面存在诸多差异,这种制度上的差异不同程度地影响着澳日之间的经贸合作。当双方之间出现税收矛盾或国际税收问题时,最好的解决办法便是税收协调。了解当事方之间的税制差异是开展税收协调工作的前提和基础,本文就澳门与日本之间的部分税制差异进行简明扼要地对比分析。
Japan has become one of Macao’s major trading partners with the continuous expansion of Macao’s foreign trade and inflow of foreign capital. (According to the data of the Macao Census and Statistics Bureau [FY2016 / 2016], Japan and Hong Kong, the Mainland of China and Taiwan The EU, the United States and the United States have become the top six trading partners in Macao. Studying the economic and trade relations between Australia and Japan will undoubtedly help the MSAR government to formulate a reasonable trade and investment policy toward Japan and promote economic and trade cooperation between the two sides. However, Macao and Japan have different tax systems. Both parties have many differences in terms of taxation, choice of tax rates and tax collection and administration. Such differences in systems affect the economic and trade cooperation between Australia and Japan in varying degrees. When there are tax conflicts or international tax issues between the two parties, the best solution is tax coordination. Understanding the tax system differences between parties is the prerequisite and basis for carrying out tax coordination work. This article makes a concise and contrastive analysis of some tax differences between Macao and Japan.