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一、任何主权自主的国家(地区)均拥有征税权。今后发展方向是全世界一切国家(地区)统一实行一种税收管辖权,极有可能实行单一的收入来源地管辖权,而放弃居民税收管辖权。 二、涉外税收的常规课征对象是跨国纳税人的跨国收入。跨国纳税人和跨国收入是相互联系的。包括两种类型:一是指本国人的国外收入,另一是指外国人的本国收入。 三、对收入课征所得税应以纯收益为税基。涉外的收入允许扣除的只能是涉外的成本费用。
First, any sovereign country (region) has the right to tax. In the future, the direction of development is that all countries and regions in the world should exercise unified jurisdiction over tax revenue, and it is highly probable that a single source of income will be subject to jurisdiction and the resident tax jurisdiction will be abandoned. Second, the conventional tax-related tax levies are cross-border income taxpayers. Multinational taxpayers and cross-border income are interrelated. There are two types: one refers to the foreign income of the natives and the other refers to the national income of the foreigners. Third, the income tax income tax should be net income tax base. Foreign income allowed to deduct only the cost of foreign costs.