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税收政策是经济政策的重要组成部分,它是实现政府职能的重要手段。在制定税收政策时,不仅需要考虑其一般意义,还要考虑到具体税收政策在特定时期和特定环境下的特殊作用。由此,各国的境外所得税收政策既有趋同之势,又容存着相当大的差异。在我国对外开放和实施“走出去”战略的宏观背景下,境外所得税收政策内容必然反映这种特殊的要求。本文从分析资本流动税收政策的种类入手,通过对国外税收实践的考察,针对我国现行境外所得税收政策的不足之处,提出制定更为系统、有效的境外所得税收政策的基本思路。
Tax policy is an important part of economic policy, which is an important means to realize the government’s function. When formulating a tax policy, it is not only necessary to consider its general significance, but also take into account the special role of a specific tax policy in a given period and in a particular environment. As a result, the overseas income taxation policies of all countries are not only converging but also have considerable differences. Under the macro-background of our country’s opening up to the outside world and the implementation of the “going out” strategy, the taxation policy of overseas income inevitably reflects this special requirement. This article begins with the analysis of the types of taxation policies on capital flows. Based on the investigation of taxation practices in foreign countries, this paper puts forward the basic idea of formulating a more systematic and effective taxation policy on overseas income tax in light of the inadequacies of the current overseas income taxation policies in our country.