对我国实施企业集团合并纳税制度的探讨
发布时间：2019-03-17 12:08
【摘要】：当前我国执行以公司法人为纳税主体的企业所得税制度,未实施企业集团合并纳税政策,使我国的企业集团承担了较高企业所得税税负,影响了企业集团竞争优势的有效发挥。文章介绍了合并纳税制度的概念、性质,阐明合并纳税是一项税收制度而不是税收优惠,它能够降低企业集团整体税负,并提高企业市场竞争力。通过对美国合并纳税制度中选择权及纳税条件、义务的分析,提出了我国应将合并纳税审批制改为备案制,实施范围应先全资后控股并逐步扩展到全部企业集团的进程。同时结合实例验证了子公司盈亏抵销和股权变化等对企业集团整体税负降低的作用,指出我国实施企业集团合并纳税是符合当前企业发展和政策导向的。
[Abstract]:At present, our country carries out the enterprise income tax system which takes the company legal person as the main tax body, does not implement the enterprise group merger tax policy, causes our country enterprise group to bear the higher enterprise income tax burden, has affected the enterprise group competition advantage to play effectively. This paper introduces the concept and nature of the combined tax system, and clarifies that the combined taxation is a tax system rather than a tax preference. It can reduce the overall tax burden of enterprise groups and improve the competitiveness of enterprises in the market. Based on the analysis of the options, tax conditions and obligations in the United States consolidated tax system, this paper puts forward that China should change the consolidated tax assessment and approval system into a filing system, in which the scope of implementation should be first wholly owned and then controlled, and gradually extended to all enterprise groups. At the same time, the paper proves the effect of profit and loss offsetting and equity change on the overall tax burden of enterprise groups, and points out that the implementation of combined taxation of enterprise groups in China is in line with the current enterprise development and policy orientation.
【作者单位】： 天津港(集团)有限公司;
【分类号】：F812.42
本文编号：2442286
[Abstract]:At present, our country carries out the enterprise income tax system which takes the company legal person as the main tax body, does not implement the enterprise group merger tax policy, causes our country enterprise group to bear the higher enterprise income tax burden, has affected the enterprise group competition advantage to play effectively. This paper introduces the concept and nature of the combined tax system, and clarifies that the combined taxation is a tax system rather than a tax preference. It can reduce the overall tax burden of enterprise groups and improve the competitiveness of enterprises in the market. Based on the analysis of the options, tax conditions and obligations in the United States consolidated tax system, this paper puts forward that China should change the consolidated tax assessment and approval system into a filing system, in which the scope of implementation should be first wholly owned and then controlled, and gradually extended to all enterprise groups. At the same time, the paper proves the effect of profit and loss offsetting and equity change on the overall tax burden of enterprise groups, and points out that the implementation of combined taxation of enterprise groups in China is in line with the current enterprise development and policy orientation.
【作者单位】： 天津港(集团)有限公司;
【分类号】：F812.42
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