摘要
随着经济全球化、数字化发展,税收治理面临前所未有的挑战。无论在国际层面打击有害税收竞争,还是在国内层面防范滥用税收优惠政策,都对税收治理能力提出了更高的要求。目前,经济实质标准在多个税务场景得到实践应用,为提升税收治理能力作出了积极贡献。本文主要就经济实质标准的价值目标、应用范畴和实践问题进行了分析,并据此提出了准确把握经济实质标准的功能定位、科学确定经济实质标准内涵的结构体系、合理界定经济实质标准和利润转移的分析边界等政策建议,以期增强税收执法和纳税遵从的确定性。
With the development of economic globalization and digitalization,tax governance is facing unprecedented challenges.Whether combating harmful tax competition at the international level or preventing the abuse of tax incentives at the domestic level,it puts forward higher requirements for tax governance capacity.At present,the economic substance standard has been applied in many tax scenarios,making positive contributions to improving tax governance capacity.The paper analyzes the value objectives,application scope and practical problems of economic substance standard,and then puts forward relevant suggestions in order to enhance the certainty in tax enforcement and compliance,including accurately grasping the functional orientation of economic substance standard,and reasonably defining the standard and the boundary of profit shifting.
出处
《国际税收》
CSSCI
北大核心
2022年第6期40-44,共5页
International Taxation In China
关键词
经济实质
实质重于形式
所得税
税收优惠
税基侵蚀
Economic substance
Substance over form
Income tax
Tax incentive
Tax base erosion
