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税收管辖权原则包括属地原则和属人原则。美国联邦税制改革总统顾问小组建议美国公司所得税的税收管辖权原则由属人原则转变为属地原则。本文认为,这种转变对我国的税收收入、我国企业的竞争力等影响不是很大,但是,从国际形势和中国当前的宏观经济特点来看,我国有必要对税收管辖权原则进行灵活调整。
Tax jurisdiction principles include territoriality and personal principles. The United States Federal Tax Reform Presidential Adviser Panel recommends that the principle of tax jurisdiction in corporate income tax in the United States be transferred from a personal principle to a territorial principle. However, judging from the international situation and the current macroeconomic characteristics of China, it is necessary for our country to make flexible adjustments to the principle of tax jurisdiction. This paper believes that such a change has little effect on tax revenue in our country and the competitiveness of Chinese enterprises.