我国税收抵免的应用与展望

税收抵免，即一国政府对居民(公民)纳税人来源于国内外的全部所得或财产课税时，允许以其在国外缴纳的所得税或财产税税款冲抵应纳税款的一种税收优惠方式，是解决国际间所得或财产重复课税的一种有效措施。     

税收优惠因抵免制而失效?——基于美国对华直接投资的研究

在国际直接投资研究领域,人们普遍认为,当母国对来源于外国的所得实行抵免制以避免国际重复课税时,东道国对外资企业的税收优惠往往转化为母国政府的财政收入,母国的投资者无法获得东道国给予的税收优惠.通过对1990～2004年实行抵克制的美国及实行豁免制和饶让抵免制的其它西方发达国家在华直接投资进行比较,未发现美国与其它西方发达国家在华直接投资的积极性存在显著差异.由于美国对该国投资者给予税收递延,使得投资者依然能够获得东道国的税收优惠,美国实行的抵免制并未阻碍该国投资者的在华投资热情.     

证券投资基金课税分析

完善我国投资基金的税收政策可从以下几个方面入手避免“双重课税”,实行税收归集抵免制;对基金的各类所得尽快实行统一税率,加强政策的可操作性,等等。     

企业及个人境外所得的税收抵免办法

税收抵免是国际间消除重复征税、减轻纳税人税收负担的一种重要途径。采用适当的税收抵免办法,对于促进国际间资本、技术和人才的交流和全球经济的发展都将产生积极作用。世界各国所采用的税收抵免方法通常有三种：免税法、费用支出扣除法以及税额扣除法。税额扣除法又包括全额扣除和限额扣除两种,我国企业所得税和个人所得税均采用了限额扣除法。     

借鉴国外经验完善我国外国税收抵免制度

本文从消除国际双重征税的方法、外国税收抵免的条件、外国税收抵免的限额等角度对中美外国税收抵免制度进行了详细比较,并指出了我国外国税收抵免制度存在的缺陷,认为应借鉴国外经验对我国的外国税收抵免制度加以完善。     

《企业所得税法》对驻港中资企业的影响

《中华人民共和国企业所得税法》(以下简称《企业所得税法》)实施后,驻香港地区中资企业如果不将当年利润分配回内地母公司,将不再需要立即补税。但是,驻港中资企业如果将在香港的盈利分回内地,中间法人层级多于国家税务总局许可的抵免级数,可能面临重复课税;而返程投资内地分回的已税利润,经过多次分配最终再回到内地母公司时也将面临重复课税的问题。     

浅谈免除经济性重复征税问题

所谓重复征税（DoubleTaxation），是指对同一纳税人的同一课税对象征收一次以上的税收。重复征税包括“司法性”重复征税和“经济性”重复征税两种情况。“司法性”重复征税，又称“管辖权性”重复征税，是指两个或两个以上具有税收管辖权的主体向同一个纳税人的同一课税对象征税。这种重复征税属于不同主权国之间司法管辖的问题，通常可以通过国际税收协定予以协调。“经济性”重复征税，是指对一个以上的纳税人的同一课税对象征税。例如，一家公司的利润被征收企业所得税，而公司股东收到从税后利润中发放的股息后又被征收了一道个人所…     

企业境外所得税收抵免制度研究

我国现行企业境外所得税收抵免制度主要包括国内税制和对外税收协定两个部分,目前还存在一些问题:分国限额抵免不利于企业走出去,对境内、境外所得进行成本费用分摊操作性差,亏损弥补的限制抑制了企业境外投资动力,返程投资居民企业国内税收无法抵免,允许间接抵免的企业层级过少,对税收饶让的限制加重了走出去企业的税收负担,超限额抵免结转限制造成税收抵免不足等。本文针对这些问题,提出了相应的改进建议。     

对经营组织利润征税若干方式介绍与评析

“企业”利润税形式是大量经济组织以自然人性质存在为前提；“合伙”征税方式（完全一体化制度）存在着许多技术上的困难；“古典”体制（非一体化制度）难以克服“经济性重叠税收”问题。同一所得在公司环节和个人环节的重复征税一直是对所得课税的症结问题。部分一体化制度尤其是“归集抵免制”以其突出的优点被西方国家广泛采纳，我国当前真正的法人公司制为数甚少，宜继续按企业所得税课征。     

税收中性与国际重复征税消除方法的选择

资本输出中性、资本输入中性和国家中性是税收中性的三种形式。与它们相对应的消除国际重复征税的方法分别为抵免法、免税法、及扣除法。各国在税收实践中对税收中性的选择常常比较灵活。     

Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms

This paper discusses the role of multinational firms and double taxation treaties for corporate income taxation in open economies. We show that it is optimal for a small open economy to levy positive corporate income taxes if multinational firms are taxed according to the full taxation after deduction system or the foreign tax credit system. Positive corporate taxes also occur in the asymmetric case where some countries apply the exemption system and others apply the tax credit system. If all countries apply the exemption system, the optimal corporate income tax is zero. We also show that, under tax competition, corporate income taxes are not necessarily too low from the perspective of the economy as a whole. While the undertaxation result is confirmed for the case of the exemption system, tax rates may also be inefficiently high if the deduction or the credit systems are applied.     

ODI与我国企业所得税激励政策

税收激励是促进我国对外直接投资发展的重要税收政策手段。但是我国的现行对外直接投资企业所得税激励政策存在诸多问题,如政策导向性弱、避免国际重复征税的措施不健全等。在借鉴国外激励对外直接投资的税收政策基础上,我们提出明确ODI税收政策的区域和产业导向,进一步完善消除国际双重征税的措施等建议,以优化我国对外直接投资企业所得税激励政策。     

权衡中的创新——双元所得税评介

双元所得税是与综合所得税、单一税并列的一种个人所得税的主要模式,其特征为双元税基、双元税率和限制优惠。双元所得税的优点是兼顾了税收收入和国际竞争力、兼顾了效率和一定程度的收入再分配、避免了对资本的重复课税、降低了由于通货膨胀带来的对资本所得的过度课税、简化了税制。双元所得税契合了北欧各国社会经济状况对税制的要求,因此,成为北欧国家个人所得税的首选模式。     

公司所得税改革的世界趋势:价值取向与具体措施

随着经济全球化的发展和国际间资本流动的加速,在追求公平、效率、收入的基础上,世界公司所得税改革的价值取向已进一步提升到提高本国税制竞争力、吸引国际投资的高度,降低税率、扩大税基、消除股息双重征税以及对现金流量税的理论推崇也成为实现这一价值理念的基本措施。     

The incentive to locate a multinational firm: The effect of tax reforms in the United Kingdom

The advent of the single European market has focused attention on the structure of international tax incentives for the location of multinational business. Multinationals that channel foreign income through the United Kingdom have been likely to suffer double taxation in the form of surplus advance corporation tax when they subsequently distribute the income to a foreign parent. This paper shows that the 1993 U.K. tax reforms create a significant reduction in the tax cost of locating in the United Kingdom, relative to traditionally favorable tax regimes such as the Netherlands.     

International tax competition with endogenous sequencing

This paper examines endogenous timing in an international tax competition model. Unlike existing studies, governments are assumed to decide not only tax rates but also whether they are set early or late. The Nash equilibrium provides four conclusions for alternative double tax allowances. First, tax deductions cause simultaneous tax competition, whereas tax credits yield sequential tax competition. Second, any double taxation relief would generate capital trade. Third, a credit system could maximize one country’s economic welfare but would lower another country’s economic welfare more than a deduction regime. Fourth, a home country’s government would choose credit regimes under a maximax rule, but select deduction methods under minimax and maximin rules, while all double tax allowances are indifferent to a host country. The findings resolve the question raised by Bond and Samuelson (Economic Journal 99:1099–1111, 1989) of why governments choose tax credits when tax deductions are clearly better. Namely, this paper shows that one country is better off but another is worse off with credits rather than deductions. Accordingly, we cannot clearly specify whether governments choose credit systems or deduction regimes. The possible double tax allowances employed by the governments depend on their own decision criterion.     

Exemption vs. Credit Method in International Double Taxation Treaties

This paper examines the choice of international double taxation relief methods by two small countries that mutually exchange foreign direct investment. At the first stage, each country chooses between the exemption and the credit method (as prescribed by the OECD model treaty) and at the second stage, each country sets nationally optimal non-discriminatory capital tax rates. It is shown that in the subgame perfect equilibrium both countries choose the exemption method. Mutual application of the exemption method is also shown to yield the highest welfare for each country. While the tax export effect generally induces both countries to choose inefficiently high tax rates, this effect is weakest when both countries exempt foreign earned profits from domestic taxation.     

优化我国劳务所得课税 促进居民收入分配公平

目前,我国对劳务所得的课税项目分散、同类所得税负不同、税负普遍较重,已构成我国收入分配差距过大的诱因之一。基于此,本文借鉴西方发达国家对劳务课税的先进经验,从课税范围、费用扣除标准和税率设计等方面提出了完善我国劳务所得税制设计的政策建议。     

略论税收债权

税收债权债务理论的引入,使税收法律关系被界定为债权债务关系。然而,税收债权作为公法之债,毕竟有不同于一般债权的特性。为使税收制度理论与实务不断完善,必须正确界定税收债权与一般债权的区别,同时构建相关的制度以确保税收债权的实现。