消除股息所得经济性重复课税的若干方案研究

发布时间：2018-03-22 20:37

本文选题：股息所得　切入点：企业所得税　出处：《财经研究》2015年07期 　论文类型：期刊论文

【摘要】：2008年,我国的企业所得税法基本消除了企业间相互投资分回利润的重复课税;当今世界许多国家也已消除或缓解了个人投资于企业所获股息所得的重复课税。这一改革也被称为"企业所得税与个人所得税的一体化改革"。文章基于上述背景,首先梳理了学界对我国这一税制发展趋势的研判与建议;其次,运用税收统计和上市公司的整体与个体数据,测算并比较了主要备选方案的减税效应,"双税率法中降低个人所得税税率的方法"具有最缓和的减税效果,"归集抵免法"与"个人所得税免税法"的效果居中,而"企业所得税免税法"的减税幅度最大;再次,考虑非上市企业与上市公司税收待遇不同造成的扭曲效应及征纳双方避税与反避税博弈的法理分析,改革的必要性更加紧迫;最后,结合我国"逐步建立综合与分类相结合的个人所得税制"的整体改革方向,提出了消除股息所得重复课税的近、中、远期的方案,分别是"个人所得税免税法"、"企业所得税免税法"和"归集抵免法"。文章借鉴国际经验并结合我国现实数据进行的改革效应模拟测算,为相关税制发展提供了参考。
[Abstract]:In 2008, the enterprise income tax law of our country basically eliminated the double taxation of the profit of the mutual investment between enterprises. Many countries in the world have also eliminated or alleviated the repeated taxation of dividends earned by individuals investing in enterprises. This reform is also called the "reform of integration of enterprise income tax and personal income tax". First of all, it combs the academic research and suggestions on the development trend of the tax system in China. Secondly, it uses tax statistics and the overall and individual data of listed companies. This paper calculates and compares the tax reduction effect of the main alternatives. "the method of reducing the rate of personal income tax in the double tax rate method" has the most moderate effect of tax reduction, and the effect of the "collective credit law" and the "individual income tax exemption law" is the middle. Thirdly, considering the distorting effect caused by the different tax treatment between non-listed enterprises and listed companies and the legal analysis of tax avoidance and anti-avoidance game, the necessity of reform is more urgent. Finally, in the light of the overall reform direction of "gradually establishing an individual income tax system based on integration and classification" in our country, this paper puts forward a near, medium and long-term plan to eliminate the repeated taxation of dividend income. They are the personal income tax exemption Law, the Enterprise income tax exemption Law and the Integrated Credit Law. The article draws lessons from the international experience and simulates the effect of reform based on the actual data of our country, which provides a reference for the development of the related tax system.
【作者单位】：华侨大学工商管理学院;国家税务总局税收科学研究所;
【基金】：教育部人文社会科学研究青年基金项目(11YJC790235) 国家社科基金项目(14CJY062) 国家软科学研究计划项目(2014GXQ4D188)
【分类号】：F812.42

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