【摘要】：當(dāng)前歐盟主要成員國(guó)企業(yè)稅在稅制、稅率、征稅對(duì)象、應(yīng)納稅額計(jì)算及扣免規(guī)則等方面差異較大。差異化的企業(yè)稅政策對(duì)跨國(guó)公司經(jīng)營(yíng)帶來稅負(fù)不公、雙重征稅、增加財(cái)務(wù)成本等后果,同時(shí)也增加政府稅收的征管難度。重啟統(tǒng)一合并企業(yè)稅稅基(CCCTB)計(jì)劃,是減少現(xiàn)行跨國(guó)企業(yè)跨境避稅行為的關(guān)鍵舉措。未來歐盟企業(yè)稅協(xié)調(diào)將沿著降稅率、拓稅基、企業(yè)稅與個(gè)人所得稅合并以及國(guó)際合作的方向開展。
[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.
【作者單位】： 中國(guó)人民銀行金融研究所;北京交通大學(xué)經(jīng)濟(jì)管理學(xué)院;
【分類號(hào)】：F812.42
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本文編號(hào)：2305045