欧盟税收政策的协调:过去、现在与未来

围绕着税收政策是否应该由各 成员国根据各自国家的具体情况独立地制定,还是应该由欧盟这个超国家机构在更广的范围内确定,这是一个涉及税收主权的问题,对此,在欧盟内部各成员国之间从未停止过争论。但是,由于统一政策的制定需要各成员国一致同意才能通过,因此,欧盟在税收政策的协调方面进展缓慢。随着2003年6月欧盟宪法草案的通过,以有效多数制取代原来的一致通过制,欧盟各项政策的协调步伐必将加快。与此同时,有关欧盟税收政策的协调的讨论又将被重新点燃。     

借鉴欧盟经验 处理好中国与东盟税收关系

本文介绍了欧盟成员国通过税收协调推进区域税收一体化的进程,在此基础上,提出推动中国与东盟各成员国间税收协调的政策建议,以营造中国—东盟自由贸易区稳步发展的税收环境。     

从爱尔兰主权债务危机分析欧盟财政政策的缺陷——兼谈对东盟财政政策协调的启示

希腊主权债务危机后,虽然欧盟成员国采取了多种措施（包括7500亿欧元的巨额救助计划）,但仍无法阻挡成员国债务危机的爆发。本文结合爱尔兰债务危机发生的特征殁成因,分析欧盟财政政策协调过程中存在的问题,详细探讨欧盟财政政策协调对正在建没过程中的东盟有着何种启示。     

欧盟间接税协调的回顾与启示

欧盟间接税协调的经验和教训表明:间接税的协调伴随区域经济一体化的发展,逐渐由低级向高级阶段推进;在税制协调无法达成共识时,可以先在区域内推动征管的国际合作;理想的税收协调模式和目标往往受制于现实税收环境和技术环境,在很多时候,妥协的过渡方案就成为次优选择。     

资本自由流动与所得税的协调:欧盟的法律与实践

欧盟成员国所得税法的协调对于欧盟内资本自由流动的实现具有重要意义。欧盟部长理事会颁布了数个旨在协调成员国所得税税制的指令。欧洲法院通过解释共同体法有关服务和资本自由流动的规则来消除成员国国内所得税法中阻碍共同市场发展的因素。但是,由于共同体缺乏协调直接税的专有权限,欧盟层面上的所得税法发展缓慢。欧元的启动对欧盟成员国所得税法的协调提出了新的要求。     

聚焦《欧盟外商直接投资审查条例》

《条例》更多关注的是成员国之间的协调与合作,并对各成员国审查制度设立了最低标准,迈出了欧盟层面建立外商直接投资审查机制的第一步。     

欧盟各国的失业保险计划

在欧盟，社会保障计划资金，包括失业保险的来源和运营是各成员国的责任。欧盟的作用仅限对各国社会保障制度进行协调，保证跨国境失业人员合理流动，使分属于不同社会保障制度的人员都能得到充分的保护。最近，欧盟开始在社会保障制度现代化建设方面推动各成员国展开密切合作。这种合作基于两个前提：一是每个国家都实行社会保障制度，     

欧盟公司所得税协调进程中的重要一步:统一合并公司税基

欧盟一向致力于消除跨国公司运营的税收障碍,推进区域内税收协调。欧洲委员会2011年针对原来欧盟各成员国所得税制度的缺陷,提出了统一合并公司税基(CCCTB),对跨国公司在欧盟成员国内的所得按照统一的合并税基征税。本文对CCCTB的产生背景、改革进程、运作原理、改革的意义以及面临的挑战等问题进行了分析。CCCTB不仅是欧盟公司所得税协调中的重要一步,也是国际税收中运用全球公式分摊法的重要一步,在国际税法中意义重大。     

欧盟金融监管的协调与发展

欧盟金融监管的协调随着其市场一体化程度的加速而显得日益重要。由于各成员国在法律、财政和技术等方面存在着差异，金融监管者必须从欧盟层面寻求前所未有、广泛而务实的协调机制才能足以应变。     

国际电子商务征税政策分析(下)

欧盟对电子商务的征税政策与VAT(Value Added Tax)体系 欧盟是普遍实行V A T(增值税)体系地区,VAT是各成员国主要的税收来源之一.欧盟V A T体系最基本的原则是对欧盟区内所有可供消费的商品均是VAT的课税对象,对向其他税收管辖区的提供则不是其课税对象.增值税于1954年首先在法国开征,随着欧洲经济一体化的进程,增值税的优越性得到各国认可.在20世纪70年代,欧洲大多数国家(原欧共体成员国)均开征了此税.欧盟现行的VAT体系是在1977年5月通过的"第六指示,77/388/EEC"的基础上逐年改进形成的,其最近一次修改是在1999年.增值税在欧盟国家中占有重要的地位,是间接税领域的最重要组成部分,在许多国家VAT是第一大税种(如:法国、瑞典等),在税制结构中处于重要的位置.从这种意义上看,面对电子商务对传统税制体系的冲击,比较V A T在欧盟地位与SUT在美国的地位,问题在欧盟显得更为严峻.     

中国-东盟税收协调现状及相关政策建议

近年来,中国与东盟经济贸易关系发展迅速,同时凸现出越来越多的税收协调问题.本文梳理了东盟各成员国之间以及中国与东盟成员国之问税收协调的概况和存在的主要问题,并对如何解决好中国一东盟税收协调问题提出了相关建议.     

中国间接税与直接税的比例关系研究—— IMF政府财政数据支持的解释

利用国际货币基金组织提供的政府财政数据,将世界各国(地区)的税制结构分成六种类型,并对中国间接税比重进行横向比较。结果发现：当前我国基本属于“间接税为主”的税制模式,尽管中国间接税比重在可控范围内,但是已经高于世界经验水平。如果税制结构得不到改善,将逐渐偏离世界发展一般经验规律。在分析影响间接税规模的影响因素基础之上,提出构建与本国经济发展相适应、与宏观经济目标一致的“双主体”税制结构;逐步降低间接税比重、提高直接税比重;提高税收征管水平等政策建议。     

Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination

Optimal international taxation and its implications for convergence in long run income growth rates are analyzed in the context of an endogenously growing world economy with perfect capital mobility. Under tax competition (i) the residence principle will maximize national welfare; (ii) the optimal long run tax rate on capital incomes from various sources will be zero in all countries; and (iii) long term per capita income growth rates will be equalized across countries. Under tax coordination, (i) becomes irrelevant while (ii) and (iii) will continue to hold. In other words, optimal tax policies are growth-equalizing with and without international policy coordination. This revised version was published online in July 2006 with corrections to the Cover Date.     

Debt Tax Shields Around the OECD World

Taxes affect a company’s optimal capital structure, value, and cost of capital, but their impact depends on the tax regime of the country where the company operates. The OECD classifies the tax regimes of its member countries in seven groups. In this paper we offer a general model that encompasses those seven groups. We show that tax benefits of debt vary significantly across tax systems, and that using either Modigliani and Miller’s (1963) or Miller’s (1977) formulas in other tax regimes can lead to quantitatively important mistakes. We also find a significantly positive relationship between average leverage in OECD countries and our indicator of tax shields.     

Prospects for Co-ordination of Corporate Taxation and the Taxation of Interest Income in the EU

This paper evaluates the recent proposals for a co-ordinated capital tax policy in the European Union, focusing on an EU-wide minimum withholding tax on interest income and alternative ways to increase the effective tax rate on corporate profits. The analysis draws on current theoretical and empirical research and views the recent capital tax reforms undertaken by individual member countries as rational adjustments to changing conditions in capital markets. Special emphasis is placed on the constraints for EU tax policy imposed by the possibility of shifting capital income to third countries. The paper concludes that some aggregate efficiency gains can be expected from the EU co-ordination proposals, but additional tax collections will be limited largely to the group of small savers while highly mobile large-scale investors are likely to avoid the EU tax.     

International tax reform: its effect on repatriation decisions of multinational corporations

The purpose of this research is to identify the ways in which post-1986 international tax reform is expected to affect the repatriation decisions of multinational corporations (MNCs) and to develop expectations about the degree to which future tax reform initiatives will result in the full convergence in rates across international boundaries. The research presents comparative income tax rate data for 14 developed countries and the 11 European Monetary Union (EMU) member states for the 1985–1997 period. All countries reduced their top corporate income tax rate during that period, and the inter-country variation in rates decreased. The reduction in the variation in rates across countries should provide MNCs with more flexibility in dividend repatriation decisions as the difference in tax cost between repatriating foreign earnings and reinvesting them abroad is diminished. Although the research shows a trend toward more similar rates during the 1985–1997 period, it also identifies and discusses political pressures that mitigate against the full convergence in rates.     

中国-东盟税收协调问题研究

本文认为,中国—东盟的经济一体化发展虽然尚处于自由贸易区建设的低级阶段,但随着一体化步伐的加快,中国与东盟之间生产要素的流动将日趋频繁,因国内税制的差异而造成的税收障碍也将日益突出。为此,以消除税收障碍为重点的税收协调必不可免。秉承循序渐进的协调原则,东盟各成员国应该规范、完善现行税制,拓宽税收协定网络,加强国际税收合作;而中国则应致力于深化税制改革,完善国际税收制度。     

Pillar 2: tax competition in low-income countries and substance-based income exclusion

Pillar 2 of the OECD's global tax reform proposal will have significant direct and indirect impacts for low-income developing countries (LICs). Most interesting and problematic is the question as to how the global anti-base erosion (GloBE) rules for a proposed global minimum effective tax will affect tax competition behaviour in LICs, and how LICs should respond when a critical mass of higher-income economies adopt the new structure. Most LICs are source-only countries, and they are very much in competition to attract foreign direct investment. Do LICs want to continue to compete using the tax system to the extent possible, to step back from that competition, or to take some intermediate course? Pillar 2 does not itself change a country's desired position on the competition spectrum – it merely affects how, and to what extent, that position can still be obtained. This paper posits that LICs should adopt qualified domestic minimum top-up taxes, and that this will not itself have a negative impact on their competitiveness. The primary focus of the paper, however, is on the design of the substance-based income exclusion (carve-out), examining the following three questions. Should the GloBE have been designed without a carve-out? Would there have been a better way of designing it? How will LICs be affected? The paper concludes that, as little real advantage is likely to accrue to LICs from intangible assets, minimising tax competition for those assets will have relatively little impact on them; and that, from an economic efficiency standpoint, shifting the tax burden away from a normal return and toward economic rents – albeit imperfectly – is a reasonable solution.     

中国与东盟四国吸引跨国公司地区总部的税收政策比较研究

东盟的新加坡、马来西亚、泰国和菲律宾四国(以下简称"东盟四国")在运用税收手段吸引跨国公司地区总部方面有很多有价值的经验。本文对比了我国和东盟四国在吸引跨国公司地区总部方面的税收政策,提出我国应该借鉴东盟四国的经验,把吸引跨国公司地区总部纳入国家引进外资的战略框架。