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问题
国际税务所涉及的主要税种
释义
国际税务所涉及的主要税种是所得税和资本收益税。一般来看,由于流转税按流转环节或一次交易行为的发生征税,在某一时点、某一流转环节发生的地域空间是一定的,不会发生跨国重复征税问题,也就不涉及国家间的利益分配,因此,通常认为国际税收主要研究所得税和资本收益税方面的问题。
法律依据
《中华人民共和国企业所得税法》第二条
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更新时间:2025/6/8 16:19:22