社会科学
社會科學
사회과학
Journal of Social Sciences
2015年
3期
90~99
,共null页
跨国公司税基 国际税收协调 公地悲剧 企业所得税
跨國公司稅基 國際稅收協調 公地悲劇 企業所得稅
과국공사세기 국제세수협조 공지비극 기업소득세
the Tax Base of Multinational Enterprises; the International Tax Base Coordination; the Common Tragedy; the Enterprise Income Tax
跨国公司全球化经营导致了跨国公司税基的国际化。可以用公地悲剧理论来解释这种税基全球化的不利后果以及对其进行国际协调的应然性。对跨国公司税基的国际协调已经具备了一定的法律基础和技术基础。法律基础表现在税收条约的发展和公司所得税制度的趋同以及国际社会对国际财务会计准则的普遍采纳上；技术基础则表现为已经在国际税法层面上形成了包括独立交易法、公式分摊法和统一合并公司税基这三种税基国际协调方法体系。作为跨国税源日益增多的发展中国家，中国应当在国际税收分配公平原则指导下积极参与国际税基协调，并在权衡征纳双方利益基础上实施直接税改革、反避税立法和有利于跨国公司发展的税收环境构建，此外还必须重视对公式分摊法在我国的适用性研究。
跨國公司全毬化經營導緻瞭跨國公司稅基的國際化。可以用公地悲劇理論來解釋這種稅基全毬化的不利後果以及對其進行國際協調的應然性。對跨國公司稅基的國際協調已經具備瞭一定的法律基礎和技術基礎。法律基礎錶現在稅收條約的髮展和公司所得稅製度的趨同以及國際社會對國際財務會計準則的普遍採納上；技術基礎則錶現為已經在國際稅法層麵上形成瞭包括獨立交易法、公式分攤法和統一閤併公司稅基這三種稅基國際協調方法體繫。作為跨國稅源日益增多的髮展中國傢，中國應噹在國際稅收分配公平原則指導下積極參與國際稅基協調，併在權衡徵納雙方利益基礎上實施直接稅改革、反避稅立法和有利于跨國公司髮展的稅收環境構建，此外還必鬚重視對公式分攤法在我國的適用性研究。
과국공사전구화경영도치료과국공사세기적국제화。가이용공지비극이론래해석저충세기전구화적불리후과이급대기진행국제협조적응연성。대과국공사세기적국제협조이경구비료일정적법률기출화기술기출。법률기출표현재세수조약적발전화공사소득세제도적추동이급국제사회대국제재무회계준칙적보편채납상；기술기출칙표현위이경재국제세법층면상형성료포괄독입교역법、공식분탄법화통일합병공사세기저삼충세기국제협조방법체계。작위과국세원일익증다적발전중국가，중국응당재국제세수분배공평원칙지도하적겁삼여국제세기협조，병재권형정납쌍방이익기출상실시직접세개혁、반피세입법화유리우과국공사발전적세수배경구건，차외환필수중시대공식분탄법재아국적괄용성연구。
The global operation of multinational enterprises have been caused the internationalization of multinational enterprises＇ tax base. We may explain this adverse tax consequences of tax base internationalization as well as the necessity of international coordination. There have been established some legal foundation and technical foundation in this international coordination movement. The legal foundation are mainly reflected in the development of tax treaties, the convergence in the national enterprises＇ income tax system and the general acceptance of the International Financial Reporting Standards. Meanwhile, three approaches have been shaped the technical basis on international tax base coordination method system. They are the Arm＇s Length Principle, the Formulary Apportionment and the Common Consolidated Corporation Tax Base, respectively. As a developing country with growing cross- border income, China should take part in the international tax base coordination under the guidance of the international tax allocation fairness principle, and to implement direct tax reform and anti-tax-avoidance legislation as well as the multinational enterprises＇ favorable developing tax environment building by balancing the interests of taxpayer and the tax administration. Additionally, the potential usage of the formulary apportionment in China should also be explored.
