居民身份认定之实际管理机构标准(8)
【作者】网站采编
【关键词】
【摘要】[1] Charles Edward Andrew IV Incorporation Really Better than Central Management and Control for Testing Corporate Residency:An Answer to Corporate Tax Evasion and Inversion,43 Ohio [2] 刘剑文,主编
[1] Charles Edward Andrew IV Incorporation Really Better than Central Management and Control for Testing Corporate Residency:An Answer to Corporate Tax Evasion and Inversion,43 Ohio
[2] 刘剑文,主编.国际税法学[M].北京:北京大学出版社,2008,71.
[3] Jones,D.,Passant,J.and McLaren,J.(2016)Doubts about the Central Management and Control Residency Test for 'n,121.128.
[4] Kruse,in:Tipke,Kruse,AO,2008,§10 Tz.2.
[5] Birk,in:Hübschmann,Hepp,Spitaler,AO,Kommentar,2010,§10 Rn.33.
[6] BFH-Becschluss vom (V B 108/01) II S.622.
[7] BFH-Urteil vom (I R 138/97) II S.437.
[8] 付树林.完善依据实际管理机构判定居民企业的标准及管理[J].国际税收,2014(8):8.
[9] 陈清秀,著.税法总论[M].台湾:元照出版公司,2014:270.
我国对居民企业的认定兼采注册地和实际管理机构标准,相较于OECD、联合国范本以及他国的规定,在认定实际管理机构所在地时具有认定原则规范化、认定条件严格化、认定范围限定化的特点。为使“实际管理机构”标准更符合其立法目的,并提高这一标准的适用性与准确性,需要平等认定境外注册企业的居民身份,细化“实际管理机构”的认定标准,同时通过“事先核释制度”、税收登记、税务协商制度等加强被认定居民企业的日常税务管理。
The identification of resident enterprises in China is based on the criteria of both the registered place and the actual administrative with the OECD,the UN model and other countries,China has the characteristics of the standardization of the principle,the strictness of the conditions and the limitation of the scope of the determination when it determines the location of the actual administrative organ.In order to make the standard of“actual management organization”more in line with its legislative purposes,and to improve the applicability and accuracy of this standard,it is necessary to determine equally the resident status of overseas registered enterprises,and to refine the criteria for determining“actual management organization”.At the same time,the daily Tax Administration of Resident Enterprises should be strengthened through the system of“explanation in advance”,tax registration and tax negotiation.
文章来源:《国际税收》 网址: http://www.gjsszz.cn/qikandaodu/2021/0320/560.html