| 欧共体法院判例对成员国个人所得税扣除制度的推进 |
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| 引用本文： | 李丰.欧共体法院判例对成员国个人所得税扣除制度的推进[J].涉外税务,2008(11). |
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| 作者姓名： | 李丰 |
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| 作者单位： | 厦门大学法学院,福建,厦门,361005 |
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| 基金项目： | 中国国家留学基金管理委员会西部项目 |
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| 摘 要： | 《欧共体条约》中没有对直接税的具体规定,欧共体①立法机关也没有对直接税进行立法。但是,欧共体法院②通过案例判决,间接地发展了个人所得税的扣除制度,明确了相关的税收处理办法:应退还临时居民纳税人超额缴纳的工薪所得税;对非居民应按扣除商业费用后的净所得征税;"狭隘"归集抵免制因阻碍成员国间的资本自由流动而被废止。
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| 关 键 词： | 欧共体法院 直接税 个人所得税扣除 |
Contributions of Legal Precedents Made by the ECJ to Individual Income Tax Deduction System in Member Countries of the EC |
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| Feng Li.Contributions of Legal Precedents Made by the ECJ to Individual Income Tax Deduction System in Member Countries of the EC[J].International Taxation In China,2008(11). |
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| Authors: | Feng Li |
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| Abstract: | There are no articles concerning direct tax neither in the EC(European Community) Treaty nor in its legislation.However, the ECJ(European Court of Justice) has indirectly promoted the development of individual income tax deduction system through its legal precedents, by making clear the following treatments:the overpaid income tax on incomes from wages and salaries obtained by temporary resident taxpayers shall be refunded;non-resident taxpayers shall be levied on the net income after deduction of business expenses;the 'narrow' imputation system was repealed because it discourages the free movement of capital among EC member countries. |
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| Keywords: | European Court of Justice Direct tax Deduction of individual income tax |
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