摘要
理论上,税收管辖权标准包括利润来源地管辖和本国居民管辖两种标准。在传统交易方式下,各国立法或双边协定中,多将利润来源地表述为常设机构所在地。在服务贸易和电子商务等非传统交易方式下,常设机构所在地与利润来源地并不一致,此时,如果沿用常设机构所在地表述利润来源地税收管辖权标准,就会造成实际的利润来源地国税收损失。因此,为适应交易方式的发展,应以利润来源地代替常设机构所在地,直接将利润来源地作为税收管辖原则并应用于实务操作之中。
Theoretically speaking, tax jurisdiction standards include profit source jurisdiction and domestic residence jurisdiction. Under traditional modes of transaction, legislation of various nations or bilateral agreements have mainly formulated profit source as seat of permanent body. Under nontraditional modes of transaction such as trade in services and e-commerce, seat of permanent body does not coincide with source of profit. If profit source tax jurisdiction standard is formulated as seat of permanent body, the country of profit source will suffer a tax loss. Therefore, to adapt to the development of modes of transaction, source of profit should be substituted for seat of permanent body, treated directly as tax jurisdiction principle and applied in real practice.
出处
《贵州财经学院学报》
2005年第4期54-56,共3页
Journal of Guizhou College of Finance and Economics
