内容摘要：

税收管辖权原则包括属地原则和属人原则。美国联邦税制改革总统顾问小组建议美国公司所得税的税收管辖权原则由属人原则转变为属地原则。本文认为，这种转变对我国的税收收入、我国企业的竞争力等影响不是很大，但是，从国际形势和中国当前的宏观经济特点来看，我国有必要对税收管辖权原则进行灵活调整。

关键词：税收管辖权　属人原则　属地原则　外商直接投资

abstract：the principles of tax jurisdiction include the territorial principle and personal principle. the president's advisory panel on federal tax reform of the usa advised that the jurisdiction principle of corporate income tax be transformed to territorial principle. this paper argues that such transformation have little impact on china's tax revenue and the competitiveness of enterprises. however, the principle of tax jurisdiction in china should be properly adjusted according to international situations and domestic characteristics of economic development.

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