欧盟主要国家企业税政策及协调——以德国、法国、意大利、爱尔兰、荷兰为例
发布时间：2018-11-01 20:41
【摘要】：当前欧盟主要成员国企业税在税制、税率、征税对象、应纳税额计算及扣免规则等方面差异较大。差异化的企业税政策对跨国公司经营带来税负不公、双重征税、增加财务成本等后果,同时也增加政府税收的征管难度。重启统一合并企业税税基(CCCTB)计划,是减少现行跨国企业跨境避税行为的关键举措。未来欧盟企业税协调将沿着降税率、拓税基、企业税与个人所得税合并以及国际合作的方向开展。
[Abstract]:At present, there are great differences in the tax system, tax rate, tax object, tax payable calculation and deduction and exemption rules among the major member states of the European Union. The differentiated enterprise tax policy brings about unfair tax burden, double taxation, increased financial cost and so on. At the same time, it also increases the difficulty of government tax collection and management. Restarting the consolidated corporate tax base (CCCTB) plan is a key measure to reduce cross-border tax avoidance by multinationals. In the future, EU corporate tax coordination will follow the direction of reducing tax rates, broadening the tax base, merging corporate tax with individual income tax, and international cooperation.
【作者单位】： 中国人民银行金融研究所;北京交通大学经济管理学院;
【分类号】：F812.42
，
本文编号：2305045
[Abstract]:At present, there are great differences in the tax system, tax rate, tax object, tax payable calculation and deduction and exemption rules among the major member states of the European Union. The differentiated enterprise tax policy brings about unfair tax burden, double taxation, increased financial cost and so on. At the same time, it also increases the difficulty of government tax collection and management. Restarting the consolidated corporate tax base (CCCTB) plan is a key measure to reduce cross-border tax avoidance by multinationals. In the future, EU corporate tax coordination will follow the direction of reducing tax rates, broadening the tax base, merging corporate tax with individual income tax, and international cooperation.
【作者单位】： 中国人民银行金融研究所;北京交通大学经济管理学院;
【分类号】：F812.42
，
本文编号：2305045
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