2024-09-23-ACCA-全球公司税收政策_原则和实践（英）_10页_1mb

ACCA's Global Policy on Taxation of Companies Summary

ACCA recognizes the importance of tax policy for business operations and sustainability but emphasizes that business behavior should align with societal expectations, not just legal compliance. The profession faces challenges balancing stakeholder interests, especially regarding aggressive tax avoidance schemes.

ACCA believes tax should serve the public interest and encourages policymakers to:

• Simplify tax laws for modern business models (including digital ones)
• Ensure laws reflect societal ethical frameworks
• Consider alternative tax bases alongside traditional corporate tax
• Collaborate internationally on issues like transfer pricing

ACCA advocates for the taxation profession to:

• Promote ethical standards addressing aggressive tax avoidance
• Encourage professional bodies to engage constructively on these issues
• Support the development of practical guidance like the "Professional Conduct in Relation to Tax"

Professional accountants have a dual role:

• Advising clients ethically on legal options to manage tax liabilities
• Identifying potential risks and ethical boundaries in tax planning
• Recognizing that sustainability, reputation, and ethical conduct matter alongside profits

The company/corporate perspective highlights:

• Ethical responsibility beyond legal compliance
• Tax policy's role in creating sustainable value
• Need for transparency in tax decision-making
• Tax integrating with broader business strategy

Overall, ACCA calls for coordinated international action, improved tax systems, and professional accountability to ensure tax policies support sustainable businesses and societies.