国际税收竞争与我国企业所得税改革的理性选择

发布时间：2018-04-12 23:17

本文选题：国际税收竞争 + 企业所得税改革　；参考：《地方财政研究》2017年05期

【摘要】：企业作为经济的"细胞",改革往往牵一发而动全身,无论是"死亡税率"说法的甚嚣尘上,还是由特朗普带动的国际化减税大浪潮,无疑都将我国企业负担问题推上了风口浪尖,使得我国企业所得税"减税"大有"箭在弦上不得不发"之势。本文立足我国企业所得税税负现实状况的分析,认为"降税率"并不等于"减税负",应全面认识美国税改的战略深意,不要被国际税收竞争的"烟雾弹"牵着鼻子走,改革应做到高举轻落,并提出应掌握企业减税降费全景图,全方位立体减负,具体包括减轻企业体制性费用负担、降低"五险一金"缴费比例、配套体制和机制改革等措施,最后给出了企业所得税降税后四种选择,即企业所得税自身课税要素调整、各税种税收收入之间的"跷跷板"调节、削减无效财政支出,提高财政支出效率、由"增量突破"转向"存量挖潜"。
[Abstract]:Enterprises are the "cells" of the economy, and reform tends to move all over the world, whether it's the "death tax rate," or the big wave of international tax cuts driven by Trump.Undoubtedly, the problem of enterprise burden in our country has been pushed to the top of the wave, which makes the tax reduction of enterprise income tax in our country have the tendency of "having to go ahead".Based on the analysis of the actual situation of enterprise income tax burden in our country, this paper holds that "reducing tax rate" is not equal to "reducing tax burden", and the strategic meaning of American tax reform should be fully understood, and the "smoke fog" of international tax competition should not lead the way.The reform should be carried out in a high and light manner, and it is proposed that the panorama of tax reduction and fee reduction for enterprises should be grasped, and the overall and three-dimensional reduction of burden should be achieved, including the reduction of the burden of institutional expenses of enterprises, the reduction of the proportion of "five risks and one gold" contributions, the reform of supporting systems and mechanisms, and so on.Finally, four kinds of options after the reduction of enterprise income tax are given, that is, the adjustment of tax elements of enterprise income tax itself, the "seesaw" adjustment between tax revenue of each kind of tax, the reduction of invalid financial expenditure, and the improvement of fiscal expenditure efficiency.From "incremental breakthrough" to "stock to tap potential."
【作者单位】：中央财经大学;
【基金】：国家社科基金重点项目《我国雾霾成因及财政综合治理问题研究(15AZZ010)》 “中财—鹏元地方财政投融资研究所”资助
【分类号】：F812.42

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