[1]谢冲宇.探索欧盟国家公司税率的协调路径——在英国脱欧公投后新27国联盟的语境下[J].金融教育研究,2017,(05):51-58.
　XIE Chongyu.Explore a Coordinated Path of the Corporate Tax Rate in the European Union——In the Context of the New European Union with 27 Member Counties after Brexit Vote[J].,2017,(05):51-58.
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探索欧盟国家公司税率的协调路径——在英国脱欧公投后新27国联盟的语境下()
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《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2017年05期
页码:
51-58
栏目:
出版日期:
2017-11-01

文章信息/Info

Title:
Explore a Coordinated Path of the Corporate Tax Rate in the European Union——In the Context of the New European Union with 27 Member Counties after Brexit Vote
作者:
谢冲宇
北京市朝阳区财政局,北京 100020
Author(s):
XIE Chongyu
The Financial Bureau of Chaoyang District of Beijing,Beijing 100020,China
关键词:
欧盟;  公司税率;  税率协调;  脱欧公投
Keywords:
EU;  corporate tax rate;  the coordination of the tax rate;  EU Referendum
分类号:
F810.42
文献标志码:
A
摘要:
欧盟成员国的公司税率协调对于欧盟内部资本自由流动的实现具有重要意义。欧盟通过颁布《商业税收行为准则》以及开展优惠税收协定的调查,对于欧盟成员国实际公司税率过低的问题有了一定的制约作用。但是,基于部分成员国在税收主权上的保守态度,欧盟对于成员国的名义公司税率的协调却难见成效。英国脱欧公投后,欧盟、OECD等国际组织在公司税率的协调上可能会有所加强。一方面,欧盟可能通过发布条例、指令等方式直接协调成员国公司税率; 另一方面,欧盟可能通过加大对优惠税收协定的调查力度来打击成员国与跨国公司之间过低的公司税率协定。
Abstract:
The coordination of the EU members’ corporate tax rate is meaningful to the free movement of capital within the EU.The publishment of the <Code of Conduct for Business Taxation> and the investigation of preferential tax treaty have some restrictive function to the actual corporate low tax rate of the EU member.However,some members of the EU hold the conservative attitude in releasing the tax sovereignty,which make it more difficult to coordinate the nominal corporate tax rate of the EU.After the EU Referendum,some international organizations like EU and OECD may strengthen the coordination of the corporate tax rate.For one hand,the EU can realize it by publishing Regulation or Directive to coordinate corporate tax rate; On the other hand,the EU can strengthen the investigation of preferential tax treaty in order to stifle some tax treaty that is in low tax rate.Although OECD have published some work papers and tried to eliminate the problem of tax havens,this is not any help to the coordination of the corporate tax rate.In general,the new EU group with 27 member counties has more to do in the coordination of the corporate tax rate.On the contrast,there is more space for other international organizations like OECD,WTO to release their energy in it.

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备注/Memo

备注/Memo:
收稿日期:2017-01-18作者简介:谢冲宇(1990-),男,江西抚州人,硕士,主要研究方向为国际经济法。
更新日期/Last Update: 1900-01-01