发达国家境外所得征税制度的发展趋势

发达国家境外所得征税制度的发展表现出的趋势,对我国境外所得征税制度的改革和完善具有十分重要的意义。借鉴发达国家的经验,我国应逐步推动属人税制向属地税制的转化,将境外所得分为积极所得和消极所得,对积极所得实行属地税制,对消极所得实行全球税制。

Development Trend of Overseas Income Tax System in the Developed Countries

The emerging trends in the development of tax system concerning foreign income in developed countries serve as rather crucial references for the reform and improvement of foreign income tax system in China. By drawing lessons from the developed countries, China shall progressively advance the transformation from personal taxation to territorial taxation, and sort foreign income into positive income and passive income, in which positive income shall be in accordance with territorial basis but passive income ...