摘要
2008年企业所得税法实施以来,我国现有的境外所得税收抵免制度已经执行了十年。随着我国企业"走出去"规模不断扩大,境外所得税收抵免制度暴露出越来越多的问题。本文主要对大连地区"走出去"企业的境外所得税征管情况和相关数据进行分析,指出现有政策制度和征管方式存在的问题,并提出实施免税法、完善申报体系和优化征收管理的建议。
Since the implementation of the enterprise income tax law in 2008,the existing foreign income tax credit system has been implemented for ten years in China.With the continuous expansion of Chinese enterprises,the system has been exposed to more and more problems,which need to be improved.This paper mainly analyzes the collection and administration situation of overseas income tax and relevant data of the outbound enterprises in Dalian,points out the problems existing in the policy system and collection and administration mode,and puts forward suggestions on implementing the tax exemption law,improving the declaration system and optimizing the collection and administration.
作者
韩琳
王云华
Lin Han;YunHua Wang
出处
《国际税收》
北大核心
2018年第12期42-47,共6页
International Taxation In China
关键词
境外所得
税收抵免
免税法
Offshore income
Tax credit
Tax exemption law
