摘要
国际税收问题和各个国家的税收管辖权的确立密切相关。当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种,由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。多种管辖权的同时使用不符合国际税收的经济效益和公平,实行单一的收入来源地管辖权有利于国际经济交往,有利于国际经济的公平竞争,实行单一的收入来源地管辖权制度是国际经济发展的必然趋势。
International taxation is linked closely with the tax jurisdiction of all countries.There are now two principles in the international tax jurisdiction,which forms the jurisdiction of income resource of the state taxation,resident jurisdiction and citizen jurisdiction.It does not echo the economic effeciency and fairness of the international taxation when these jurisdictions are used together.Therefore,the jurisdictive system of the single income resource is the essential tend in the international economic development.
出处
《税务与经济》
CSSCI
北大核心
2003年第4期60-62,共3页
Taxation and Economy