发达国家境外所得征税制度的发展趋势

摘要

The emerging trends in the development of tax system concerning foreign income in developed countries serve as rather crucial references for the reform and improvement of foreign income tax system in China. By drawing lessons from the developed countries,%发达国家境外所得征税制度的发展表现出的趋势,对我国境外所得征税制度的改革和完善具有十分重要的意义。借鉴发达国家的经验,我国应逐步推动属人税制向属地税制的转化,将境外所得分为积极所得和消极所得,对积极所得实行属地税制,对消极所得实行全球税制。