本文選題：歐盟 + 國(guó)家援助　； 參考：《國(guó)際稅收》2017年04期

【摘要】：自2013年6月起,歐盟一直在緊鑼密鼓地調(diào)查轉(zhuǎn)讓定價(jià)稅收裁定是否符合歐盟國(guó)家援助法的問(wèn)題。2016年8月,歐盟宣布蘋(píng)果公司位于愛(ài)爾蘭的兩家子公司所獲得的稅收裁定構(gòu)成非法國(guó)家援助,判決愛(ài)爾蘭從蘋(píng)果補(bǔ)繳大約130億歐元的稅款和利息。本文試圖對(duì)蘋(píng)果"天價(jià)"稅單背后的歐盟國(guó)家援助制度進(jìn)行介紹,并簡(jiǎn)要分析其對(duì)我國(guó)的稅收影響和我國(guó)應(yīng)采取的立場(chǎng)與對(duì)策。
[Abstract]:Since June 2013, the European Union has been intensively investigating whether the transfer pricing tax ruling is consistent with EU state aid law. The European Union ruled that the tax revenues received by two of Apple's Irish subsidiaries constituted illegal state aid and ordered Ireland to pay about 13 billion euros in taxes and interest from Apple. This paper attempts to introduce the EU state aid system behind Apple's "sky-high" tax bill, and briefly analyzes its tax impact on China and the position and countermeasures that our country should take.
【作者單位】： 國(guó)家稅務(wù)總局國(guó)際稅務(wù)司;廣東省地方稅務(wù)局科研所;
【分類(lèi)號(hào)】：F406.7;F416.63;F811.4
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本文編號(hào)：1921791