境外所得税收综合限额抵免效应研究

境外所得税收抵免的计算虽是对外直接投资税收政策中一个简单环节,但不同的计算方法对ODI的影响也不同。国内学者普遍呼吁实行综合限额抵免,但政府基于税收以及东道国反应的考虑而迟迟未实行。研究表明综合限额抵免确实能够减轻投资者税负,达到激励ODI的作用,且在延期纳税条件下,政府顾虑的影响并不明显,因此我国还是应该变分国不分项限额抵免为综合限额抵免。

The Study of the Effect of Foreign Income Tax Integrated Limit Credit

The calculation of the foreign income tax credits is a simple link in the tax policy of foreign direct investment,but the impact of different calculation methods on ODI is also different.Domestic scholars generally call for integrated limit credit,but the government has not been implemented considering the tax and response of host countries yet.However,the study found that integrated limit credit can really alleviate tax burden of investors,motivate ODI and the governments’ concerns is not significantly if there is deferral.So China should change the per-country credit to integrated limit credit.