發(fā)布時間：2018-04-30 10:04

  本文選題：“一帶一路” + 境外所得�。� 參考：《國際稅收》2017年10期

【摘要】：我國現(xiàn)行企業(yè)所得稅法采用抵免法來消除國際重復(fù)征稅,但隨著"一帶一路"倡議的深入實施,我國企業(yè)的國際化程度日益提高,抵免法在實際操作中已反映出部分問題。目前,越來越多的發(fā)達國家逐漸由抵免法轉(zhuǎn)向免稅法。本文通過研究國際免稅法的發(fā)展趨勢,并分析我國"一帶一路"走出去企業(yè)采用抵免法存在的現(xiàn)實問題,提出我國境外所得采用免稅法的建議。
[Abstract]:The current enterprise income tax law of our country adopts the credit law to eliminate the international repeated taxation. However, with the further implementation of Belt and Road's proposal, the degree of internationalization of our country's enterprises is increasing day by day, and some problems have been reflected in the practice of the credit law. At present, more and more developed countries gradually from the credit law to tax-free law. By studying the development trend of the international tax exemption law, and analyzing the practical problems existing in the adoption of the credit law by "Belt and Road", this paper puts forward the suggestion of adopting the tax exemption law for the overseas income of our country.
【作者單位】： 北京國家會計學(xué)院財稅政策與應(yīng)用研究所;北京順義區(qū)地方稅務(wù)局;
【分類號】：D996.3
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本文編號：1824115