| 中国内地和香港所得税合作的影响及法律对策 |
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| 引用本文： | 朱炎生.中国内地和香港所得税合作的影响及法律对策[J].厦门大学学报(哲学社会科学版),2010(2). |
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| 作者姓名： | 朱炎生 |
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| 作者单位： | 厦门大学,法学院,福建,厦门,361005 |
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| 基金项目： | 福建省高等学校新世纪优秀人才支持计划项目资助 |
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| 摘 要： | 2006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.
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| 关 键 词： | 双重征税 反避税 所得税合作 |
Cooperation of Income Taxation Between the Mainland of China and Hong Kong:Impact and Countermeasures |
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| ZHU Yan-sheng.Cooperation of Income Taxation Between the Mainland of China and Hong Kong:Impact and Countermeasures[J].Journal of Xiamen University(A Quarterly for Studies in Arts & Social Sciences),2010(2). |
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| Authors: | ZHU Yan-sheng |
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| Institution: | ZHU Yan-sheng(Law school,Xiamen University,Xiamen 361005,Fujian) |
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| 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 al... |
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| Keywords: | double taxation anti-avoidance of tax cooperation in income taxation |
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