东北大学学报（社会科学版）

东北大学学报（社会科学版） ›› 2016, Vol. 18 ›› Issue (5): 510-517.DOI: 10.15936/j.cnki.1008-3758.2016.05.011

• 法学研究 • 上一篇    下一篇

中国企业境外所得税收抵免规则探析以促进“走出去”战略实施为视角

顾海波，王淼   

  1. (东北大学文法学院，辽宁沈阳110819)
  • 收稿日期:2016-01-20 修回日期:2016-01-20 出版日期:2016-09-25 发布日期:2016-09-22
  • 通讯作者: 顾海波
  • 作者简介:顾海波(1963-)，男，黑龙江佳木斯人，东北大学教授，哲学博士，主要从事国际法学研究;王淼(1983-)，女，辽宁海城人，东北大学讲师，法学博士，主要从事国际法学研究。
  • 基金资助:
    中央高校基本科研业务费资助项目(N141404001)。

Chinese Enterprises Foreign Income Tax Credit RulesFrom the Perspective of Promoting the “Going-out” Policy Implementation

GU Hai-bo， WANG Miao   

  1. (School of Humanities & Law， Northeastern University， Shenyang 110819， China)
  • Received:2016-01-20 Revised:2016-01-20 Online:2016-09-25 Published:2016-09-22
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摘要： 企业境外所得税收抵免规则旨在消除国际双重征税、维护国家税收权益、鼓励企业境外投资。当前中国企业境外所得税收抵免规则仍存在诸多不足，增大了征纳成本，影响了企业拓展境外投资的积极性。基于国情和需求，借鉴发达国家经验，中国应将分国限额抵免转为综合限额抵免，改进境外所得税额及其抵免限额的计算标准，优化超限抵免额的结转机制，放宽间接抵免的企业层级、持股比例，但对持股时间进行限定，有条件地实行单边饶让抵免措施，从而，提高企业的国际竞争力，促进“走出去”战略顺利实施，推动中国经济可持续发展。

关键词: 中国企业, 境外所得, 税收抵免

Abstract: The tax credit rules on Chinese enterprises foreign income aim to eliminate double taxations， protect the governments tax interests and encourage its enterprises to invest overseas. However， the current tax credit rules are problematic such as increasing the taxation burden of taxpayers and reducing the enthusiasm of overseas investment. Therefore， based on the national circumstances and needs， and in light of the experiences of developed countries， China should implement comprehensive quota credit instead of branch country quota credit， improve the counting standard and credit quota of foreign income and optimize the carry-over mechanism of excess credit. Moreover， China should relax the indirect tax credit restrictions on enterprise level and ownership while prescribing a limit to investors holding time， and implement the conditional unilateral sparing credit measures. Consequently， China could enhance its enterprises international competitiveness， promote a smooth implementation of the “going-out” policy， and drive the Chinese economy to develop more sustainably.

Key words: Chinese enterprise, foreign income, tax credit

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