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dc.contributor.author朱炎生
dc.date.accessioned2016-05-17T01:45:31Z
dc.date.available2016-05-17T01:45:31Z
dc.date.issued2010
dc.identifier.citation厦门大学学报(哲学社会科学版),2010,(2):44-51
dc.identifier.issn0438-0460
dc.identifier.otherXMDS201002009
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/99327
dc.description.abstract2006年8月中国内地与香港重新签订的避免双重征税和防止偷漏税的安排,给予香港居民纳税人以诸多的税收优惠。此安排虽然有助于巩固香港的离岸金融中心地位,但是有效反避税措施的缺乏则极易招致纳税人对该安排的滥用,损害内地税收利益。鉴于该安排未损及内地单方面实施反逃避税法律和措施的权利,因此,建立和完善相关的反逃避税法律和措施,进一步完善与香港的所得税税务合作,是内地在维护税收利益目标下的必然选择。
dc.description.abstract"The Agreement Between the Mainland of China and the Hong Kong Special Administration Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income" was signed in August, 2006, which gives residential taxpayers of Hong Kong a lot of tax preferences.However, lack of effective anti-avoidance measures in the Agreement is likely to result in improper use of the Agreement which in turn may impair fiscal interests of the Mainland.Considering that the Agreement allows the Mainland to take unilateral tax anti-avoidance measures, this paper suggests that the Mainland should establish and improve its unilateral tax anti-avoidance measures, and strive for further cooperation with Hong Kong in income taxation so as to protect fiscal interests of the Mainland.
dc.description.sponsorship福建省高等学校新世纪优秀人才支持计划项目资助
dc.language.isozh_CN
dc.subject双重征税
dc.subject反避税
dc.subject所得税合作
dc.subjectdouble taxation
dc.subjectanti-avoidance of tax
dc.subjectcooperation in income taxation
dc.title中国内地和香港所得税合作的影响及法律对策
dc.title.alternativeCooperation of Income Taxation Between the Mainland of China and Hong Kong:Impact and Countermeasures
dc.typeArticle


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