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dc.contributor.advisor廖益新
dc.contributor.author孙湘滢
dc.date.accessioned2016-01-12T02:03:38Z
dc.date.available2016-01-12T02:03:38Z
dc.date.issued2014-10-27 15:04:37.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/80732
dc.description.abstract一国的企业境外所得税收抵免制度在其国际税收制度中占据极其重要 的地位,并对该国企业的国际竞争力产生重要影响。目前,我国的企业境 外所得税收抵免制度无法较好的消除国际重复征税,难以配合我国企业国 际竞争的现实需要,从而可能贻误我国企业对外投资的历史发展时机。因 此,本文对我国企业境外所得税收抵免制度进行详细的研究并提出了完善 建议,希望对未来我国企业境外税收抵免制度的改进有所裨益。 本文首先对我国企业境外所得税收抵免制度的立法架构进行了概括性 的阐述,认为我国当前的企业境外所得税收抵免制度在立法上尚不完备。 随后,本文从现行的直接抵免与间接抵免两方面入手,结合我国的具体国 情、...
dc.description.abstractThe enterprise foreign tax credit regime is extremely important in a country’s international tax system and has a significance effect on the global competitiveness of its enterprises. At present, China’s enterprise foreign tax credit regime cannot effectively eliminate the international double taxation or coordinate with global competitiveness. This situation may bungle the best opportunity o...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=42422&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=45349
dc.subject企所税
dc.subject境外所得
dc.subject税收抵免
dc.subjectEnterprise Income Tax
dc.subjectForeign-Sourced Income
dc.subjectForeign Tax Credit
dc.title中国企业境外所得税收抵免问题研究
dc.title.alternativeResearch on Issues of China’s Enterprise Foreign Tax Credit Regime
dc.typethesis
dc.date.replied2014-05-22
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院_国际法学(含国际公法、国际私法、国际经济法)
dc.description.note学号:13620111150184


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