信阳农业高等专科学校学报
信暘農業高等專科學校學報
신양농업고등전과학교학보
JOURNAL OF XINYANG AGRICULTURAL COLLEGE
2011年
4期
32-35
,共4页
运动员%跨国所得%课税%OECD范本%税收协定
運動員%跨國所得%課稅%OECD範本%稅收協定
운동원%과국소득%과세%OECD범본%세수협정
sportsmen%international income%tax%OECD Tax Model%tax convention
基于对运动员跨国所得做单独规定的必要性分析,对运动员跨国所得的课税规则的范本做了基本研究和部分具体研究,提出对我国的运动员跨国所得立法和完善的可能性。
基于對運動員跨國所得做單獨規定的必要性分析,對運動員跨國所得的課稅規則的範本做瞭基本研究和部分具體研究,提齣對我國的運動員跨國所得立法和完善的可能性。
기우대운동원과국소득주단독규정적필요성분석,대운동원과국소득적과세규칙적범본주료기본연구화부분구체연구,제출대아국적운동원과국소득입법화완선적가능성。
Based on the necessity analysis of athletes＇ transnational income being separately stipulated,a basic research model and some specific studies about the athletes cross-border income tax rules have been made and the possibility of legislation and its perfection of athletes in China has been put forward.
