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公式分配法的前提是共同税基,它以分配公式为核心,需要政府采用法律等手段来保障其实施和普及。公式分配法的假定在一定程度上扭曲了投资、收入在地区间的分布,不能准确反映行业间投资率的差异,从而带来一些新问题。目前,公式分配法已为国际税收理论界所关注,有望成为未来国际税收协调的重要方式。
The premise of formula allocation law is a common tax base, which takes the distribution formula as the core, and requires the government to adopt laws and other means to ensure its implementation and popularization. The assumption of the formula allocation method distorts the distribution of investment and income in different regions to a certain degree, and can not accurately reflect the differences in investment rates among industries, thus bringing about some new problems. At present, the formula allocation method has attracted the attention of the international tax theory circles and is expected to become an important way for the future international tax coordination.