ACCA-全球公司税收政策：原则和实践（英）

GLOBAL POLICY ON TAXATION OF COMPANIES: PRINCIPLES AND PRACTICESCopyright © September 2024 by the Association of Chartered Certified Accountants (ACCA).All rights reserved. Used with permission of ACCA. Contact insights@accaglobal.com for permission to reproduce, store or transmit, or to make other similar uses of this document.About ACCA We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide. Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries.Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgement to create, protect and report the sustainable value delivered by organisations and economies.Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.Find out more at accaglobal.com2In 2014, ACCA first published its regulatory and policy positions on the taxation of companies. To provide context, the document included a discussion of recent developments in the regulatory environment and some of the broader factors shaping the public debate on taxing businesses. Ten years on, perceptions of the role of business in society have shifted, as have the priorities of governments and taxpayers around the world. The dominance of multinational enterprises is reliant on legal systems that recognise businesses as legal entities in their own right, but the pre-eminence of abstract financial measures as the primary metric of the success or failure of those businesses has introduced incentives that can drive objectively undesirable behaviours.Creating the legal fiction of the company has allowed use of investors’ capital without a need for other direct engagement, opening up opportunities for achievements and returns that would otherwise be unattainable. The flipside of that freedom to act is that decision makers can be alienated from the impacts of their decisions, separated by time or geography from the real-world implications of their actions.IntroductionGLOBAL POLICY ON TAXATION OF COMPANIES | PRINCIPLES AND PRACTICES3Paying taxes has been described as ‘the price we pay for a civilised society’ – something with which few people would disagree. But while that formulation works for individuals, it is harder to apply to corporate bodies. As humans we can easily accept that we are a part of society, and our relations with other people will be based on a wide range of assumptions, emotions a