CAJ | 학술논문

为了鼓励本国企业之间以及企业的跨国投资，世界各国都通过制定不同的税收优惠政策，对本国的投资活动进行鼓励、促进。其中，消除经济性重复征税是税收优惠政策的重要内容之一。本文在简要评介世界各国消除经济性重复征税的典型做法的基础上，分析我国所得税法中关于消除经济性重复征税的现行政策及存在的问题，提出了相应的政策建议。
위료고려본국기업지간이급기업적과국투자，세계각국도통과제정불동적세수우혜정책，대본국적투자활동진행고려、촉진。기중，소제경제성중복정세시세수우혜정책적중요내용지일。본문재간요평개세계각국소제경제성중복정세적전형주법적기출상，분석아국소득세법중관우소제경제성중복정세적현행정책급존재적문제，제출료상응적정책건의。
In order to encourge enterprises to invest at home and abroad, all countries in the world have offered many preferential tax terms to promote the domestic investment activities. To eliminate economic multiple taxation is an important preferential tax policy. The paper gives a brief evaluation of the typical practices of eliminating economic multiple taxation in some countries, analyzes the policies on how to eliminate economic multiple taxation in China＇ s income tax law, and offers some proposals for solving the problems.