摘要
近年来,以经济合作与发展组织(OECD)成员国为代表的发达国家纷纷调整对跨国所得的征税政策,将原来实行的属人税制向属地税制转型,这对发展中国家产生了十分重要的影响。本文从外商直接投资、国际竞争力和税收收入三个方面分析发达国家向属地税制转型对发展中国家的影响,在此基础上,提出完善发展中国家国际税收政策的思考。
In recent years, developed countries, represented by the member states of the organization for economic cooperation and development （OECD）, have adjusted their taxation policies on cross-border income one after another and changed the previous worldwide taxation into the territorial taxation, and this has a very important impact on developing countries. This paper discusses the effect of a shift by developed countries from the worldwide taxation toward territorial taxation on foreign direct investments, international competitiveness and tax revenue for the developing countries. On this basis, the paper puts forward a thinking of perfecting the international taxation policies of developing countries.
作者
张津
柳华平
刘建
Zhang Jin;Liu Huaping;Liu Jian
出处
《税务研究》
CSSCI
北大核心
2018年第11期78-81,共4页
关键词
属人税制
属地税制
跨境所得
外商直接投资
Worldwide taxation
Territorial corporate taxation
Cross-border income
Foreign direct investment
