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政大機構典藏 > 社會科學學院 > 財政學系 > 研究報告 > Item 140.119/45220

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/45220

Title:	綜合所得稅改採屬人兼屬地主義之研究
Authors:	金世朋;羅德城
Contributors:	行政院財政改革委員會國立政治大學財政系
Keywords:	個人所得稅;屬人主義;屬地主義;individual income tax;personal link system;territorial system;財政（含金融，保險）
Date:	2002
Issue Date:	2010-10-05 16:08:27 (UTC+8)
Abstract:	本研究分析現代綜合所得稅涉外課稅之理論基礎，並就國際間綜合所得稅涉外課稅之實務，加以比較分析。經由上述課稅理論與國際實務之研究結果，並參酌我國現行制度，本研究提出我國綜合所得稅改採屬人兼屬地主義的(1)改制基本原則，與(2)改制實施步驟等有關之建議方案。 This research explores international taxation theories and modern international practices of taxing individuals who have foreign incomes. Based on those theories and practices, this research proposes fundamental principles and essential implementation procedures for switching over to the global income tax system from the territorial income tax system, which has been in force for individual income taxation in Taiwan since 1963.
Relation:	基礎研究委託研究研究期間: 9012~9101 研究經費: 400 千元
Data Type:	report
Appears in Collections:	[財政學系] 研究報告

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