Taxation System of Financial Capital Income in a Global Economy

被引：0

作者：

Zhang, Rui ^{[1
]}

Chen, Weihua ^{[1
]}

机构：

[1] Huazhong Univ Sci & Technol, Sch Management, Wuhan 430074, Peoples R China

来源：

SEVENTH WUHAN INTERNATIONAL CONFERENCE ON E-BUSINESS, VOLS I-III: UNLOCKING THE FULL POTENTIAL OF GLOBAL TECHNOLOGY | 2008年

关键词：

financial capital; withholding tax; foreign investment;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In a world of globally integrated financial markets and high capital mobility, how to collect effective taxation of cross-border income has become problematic under international tax practices. A feasible method to solve the puzzle is to collect withholding taxes at source. This paper compares Chinese withholding taxation with other countries in the world from the aspects of tax base, taxpayers and tax rates. With such comparison analysis, it provides some helpful suggestions to improve Chinese withholding tax system.

引用

页码：1723 / 1728

页数：6