论我国企业所得税制改革

发布时间：2018-01-14 08:21

  本文关键词：论我国企业所得税制改革　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

  更多相关文章： 企业所得税 税制改革 发展趋势 改革建议

【摘要】：企业所得税制度从产生到发展至今只有近百年的历史,但其发展速度非常快,因为国际上大多数国家为了争夺国际贸易的流动资本,在国际经济竞争中占取优势地位,纷纷采取了持续且强劲的企业所得税改革措施。20世纪以来,全球经历了五次大的企业所得税制改革。尤其是20世纪80年代以来,发达国家和发展中国家都相继进行了一系列的企业所得税制改革。随着经济全球化的不断深化,各国的税制改革与完善,出现越来越多的相关性和协调性。 企业所得税作为我国第二大税种,在现行企业所得税制形成前经历了四个阶段,分别是早期的所得税制度、新中国成立后改革开放前的所得税制度、改革开放后的企业所得税制度、新企业所得税实施前的企业所得税制度。现行企业所得税于2007年3月16日通过并于2008年1月1日起施行,将企业所得税上升到法律级次,统一了内外资企业所得税,重新界定了纳税人,规范了税收优惠等,为我国企业的发展创造了更加公平的竞争环境,我国企业所得税制进入全新的阶段。但在新企业所得税法实施的过程中,新的税收问题也渐渐出现,新企业所得税法还存在诸多与中国经济发展现状不匹配和不尽人意的地方。然而我国学者对企业所得税法研究的主要贡献还停留在两税合并的探讨上,对新企业所得税法的研究和评价还不够充分,对企业所得税进一步改革的建议还略显不足,特别是在企业所得税税率形式与高低、税收优惠及解决经济性重复性征税的两税一体化问题的进一步研究方面。 因此,本文拟通过在研究企业所得税制基本理论的基础之上,对我国企业所得税制发展历程特别是现行企业所得税制进行回顾和分析,并将现行企业所得税制中存在的问题,包括税率高低和税率形式的设计、税收优惠的规范及解决经济性重复征税的两税一体化问题,与国际改革的趋势进行对比和分析,最后结合我国的具体现状,包括经济发展的阶段和现状、税制发展状况等,在此基础之上提出了我国企业所得税税制改革对策的建议。全文共分为六个部分,主要内容如下： 第一章,导论部分,概括介绍了本文的研究背景和意义,紧接着对国内外学者的相关研究进行综述,在此基础上提出了本文的研究方向主要集中在企业所得税税率高低与形式改革、税收优惠制度进一步完善和解决经济性重复征税的两税一体化等三个方面,研究思路是分析国际企业所得税制在这三方面的改革经验和发展趋势,将之与我国的现行企业所得税制进行对比,并结合我国国情对上述问题的进一步改革和完善提出对策建议,最后简要介绍了本文的研究方法和逻辑结构。 第二章,简要介绍了企业所得税制基本概念,包括企业所得税和企业所得税制的概念,并对征收企业所得税的必要性进行探讨,得出征收企业所得税是平等纳税和筹集国家财政收入的要求,应当征收企业所得税。在此基础之上分析了企业所得税制设计中应当考虑的四个关键问题：对企业合理税收负担的考虑、对维护企业公平竞争环境的考虑、对进行经济宏观调控能力的考虑和对刺激企业“内生增长”的考虑。以此作为后文提出我国现行企业所得税制设计的问题和政策建议的基础。 第三章,对我国企业所得税的发展历程进行了回顾,包括早期的所得税制度、新中国成立后至改革开放前的企业所得税制度、改革开放后的企业所得税制度和新企业所得税法实施前的企业所得税制度,并重点分析了我国现行企业所得税制,统一了内资企业所得税法和外资企业所得税法,为企业的竞争创造了更加公平的竞争环境；统一并适当降低了企业所得税税率,降低了企业的税收负担；统一和规范了企业所得税税前扣除办法及标准,规范了企业所得税的核算和征收；统一和规范了企业所得税税收优惠,简化了企业所得税税制,这些分析为后文提出我国现行企业所得税制尚存在的问题做铺垫。 第四章,在第三章对我国企业所得税发展沿革和现行企业所得税制的基础上,结合我国的国情,提出我国现行企业所得税制存在的问题,主要从以下三个方面进行探讨和分析：第一,关于我国企业所得税税率高低和税率形式存在的问题,提出我国目前企业税负仍然偏高,并且现行实行比例税率不符合我国国情；第二,关于我国企业所得税税收优惠制度的问题,提出税收优惠以“产业优惠为主,区域优惠为辅”的政策导向很好,但税法具体规定不够完善,在政策制定层面,没有与当今新兴经济形态进行很好的匹配,在政策执行层面,税法规定的优惠标准不明确,使得优惠制度在实际操作中存在一些瑕疵和缺陷,不利于政策导向作用的发挥；第三,关于解决股息经济性重复征税的所得税一体化方面的问题,我国目前采用部分计征制,适合我国的基本国情,但部分计征制的适用范围窄,计入个人所得税部分的股息比例高等问题,解决重复性征税的力度不够等。 第五章,在我国企业所得税制存在的上述三个问题方面对国际相应税制改革趋势进行了分析。第一,关于企业所得税税率高低问题：OECD国家的企业所得税综合税率一直呈下降趋势,且下降趋势放缓,由“拉弗曲线”知,应当会继续下降到一个最适税率,最后相对稳定下来；关于企业所得税税率形式问题,由于西方国家已经具备公司形式以股份制为主,已经建立起比较完善的收入分配的调控政策、健全的社会保障制度和灵活协调的财政货币政策等条件,企业所得税税率形式逐步改革为比例税率征收。第二,关于企业所得税税收优惠趋势：西方国家税收优惠改革的总体趋势是,采用立法的方式对税收优惠进行规范,税收优惠主要表现在直接税的税收优惠上,税收优惠政策目标明确及对弱势群体和落后地区给予优惠是企业所得税优惠的主要内容。第三,关于所得税一体化问题：国际发展趋势是都采用个人层面的一体化措施,大多数国家放弃了归集抵免制,而选择了古典制或个人层面的股息部分计征制。 第六章,在前文的基础上对我国企业所得税制改革提出了四方面的建议,第一,关于企业所得税税率方面,建议税率可以适当下调,但总体上与国际趋势保持一致,但关于税率形式的选择建议选择减速超额累进税率；第二,关于企业所得税税收优惠方式方面,提山了：加快区域性税收优惠政策的功能性,促进区域经济协调发展、完善涉农企业所得税优惠政策,支持现代农业发展、完善第三产业税收优惠政策,加快现代服务业的发展、完善促进科技进步和高新技术产业发展优惠政策,加快产业升级、完善环保、节能节水、资源综合利用优惠政策,促进可持续发展、完善扶持中小企业的优惠政策、促进技术创新等六方面的建议；第三,关于所得税一体化问题,提出继续采用个人层面的部分计征制,但应当扩大股息、红利部分计征制的来源范围,降低计入个人收入的比例；第四,由于我国企业所得税征管的特殊性,还对我国企业所得税的征收机关的改革提出了建议,建议我国统一企业所得税的征税权,由国税局统一征收企业所得税,最后将全部企业所得税收入与地税实行按比例共享。 综上所述,本文对我国企业所得税制改革问题的探讨主要集中在企业所得税税率高低和税率形式、税收优惠政策和解决经济型重复征税的所得税一体化改革三个方面,并结合国内外发展趋势和我国的具体国情提出改革对策建议。 本文是在借鉴众多国内外企业所得税税制改革和完善研究成果的基础上完成的,但与其他学者的研究成果相比,本文也有自己的特点和创新点,有一定的学术参考价值,主要包括以下三个方面：一方面,本文不仅研究国际企业所得税制的发展现状,更是找到了OECD国家和其他各国的企业所得税税制相关方面的发展沿革,并从中总结出其企业所得税税制发展的趋势和方向,在此基础上与我国企业所得税税制进行对比分析；另一方面,两税合并后我国学者对企业所得税制改革的研究较少,有的研究主要针对现行企业所得税制的部分问题提出建议和完善意见,而对企业所得税税率高低与形式进一步改革、企业所得税税收优惠及通过两税一体化进一步解决股息重复性征税问题的进一步研究较少,而本文则主要致力于此；最后,本文提出的政策建议符合我国的具体国情,比较具有可操作性和可实践性。本文的不足主要表现在,对企业所得税税制改革的建议为改革方向的建议,并没有对改革的程度进行论证分析,同时本文只涉及企业所得税税制设计中的某些部分而不是企业所得税制改革所有方面,因此还有待更多的学者们进行更加深入、广泛和具体的研究。
[Abstract]:The enterprise income tax system from generation to development has only a history of nearly a hundred years, but its development speed is very fast, because most countries in the world to compete for international trade and capital flows, take the dominant position in the international economic competition, since have taken a sustained and strong corporate income tax reform measures in the.20 century, global after five times of corporate income tax reform. Especially since 1980s, developing and developed countries have carried out a series of reform of the enterprise income tax system. With the deepening of economic globalization, and improve the tax reform, the correlation and coordination of more and more.
The enterprise income tax as China's second major categories of taxes, before the formation experienced four stages in the current enterprise income tax system, which is the early income tax system, income tax system before the reform and opening up after the founding of new China, income tax system after the reform and opening up the enterprise income tax system before the implementation of the new enterprise income tax. The current corporate income tax by March 16, 2007 and in force since January 1, 2008, the enterprise income tax will rise to the legal level, unified enterprise income tax, redefines the taxpayers, standardize tax incentives, to create a more fair competitive environment for the development of China's enterprises, the enterprise income tax system of our country enters a new stage. But in the implementation of the new enterprise income tax law, tax problems have gradually appeared, the new enterprise income tax law and there are still many Chinese economic development does not match and endless Satisfactory. However, scholars in our country the main contribution to the study of corporate income tax law is still in the discussion of the merger, research and evaluation of the new enterprise income tax law is not enough, for the further reform of the enterprise income tax proposal is inadequate, especially in the corporate income tax form and level of tax preferential and further solve the economic problems of repeated taxation system integration.
Therefore, based on the basic theory of enterprise income tax by fitting, the course of development of China's enterprise income tax system, especially the current enterprise income tax system are reviewed and analyzed, and the existing problems in the current enterprise income tax system, including the tax rate and tax rate form design, preferential tax codes and solve the problem of system integration economic double taxation, comparison and analysis with the international trend of reform, finally combined with the specific situation in our country, including the stage and current situation of economic development, system development, based on the proposed tax reform strategy of China's enterprise income. This paper is divided into six parts, the main contents are as follows:
The first chapter, introduction, introduces the background and significance of this research, followed by the relevant research of domestic and foreign scholars are reviewed, based on the research direction of this article mainly focus on the enterprise income tax rate and form of reform, the three aspects of the preferential tax system to further improve and solve economic double tax integration the tax, the research is the development trend of international experience and analysis of the reform of enterprise income tax system in these three areas, compared with China's current enterprise income tax system, and put forward countermeasures and suggestions for further reform of the above problems and improvement, finally briefly introduces the research methods and logical structure of this paper.
The second chapter briefly introduces the basic concept of enterprise income tax system, including the concept of corporate income tax and corporate income tax system, discusses the necessity and the collection of enterprise income tax, the corporate income tax is equal tax and raise national revenue requirements, shall be levied on corporate income tax. On the basis of this analysis should be four a key issue to consider the enterprise income tax system: the design of enterprise reasonable tax burden considerations, to maintain fair competition in business environment, the economic macro-control capacity into consideration and to stimulate enterprises "endogenous growth". Which is the basis of China's current enterprise income tax system design problem and the policy suggestion.
The third chapter, the development of enterprise income tax in our country were reviewed, including the early income tax system, income tax system after the founding of new Chinese to the reform and opening up the enterprise income tax system, the implementation of the income tax system after the reform and opening up the enterprise and the new enterprise income tax law of the enterprise before, and focuses on the analysis of income tax system China's current enterprise, unifies the domestic enterprise income tax and foreign enterprise income tax law, to create a more fair competitive environment for enterprises competition; unified and appropriate to reduce the corporate income tax rate, reduce the corporate tax burden; measures and standard unified tax deduction and standardize the corporate income tax, standardize the accounting and enterprise income tax levied; unify and standardize the enterprise income tax, enterprise income tax system is simplified, the analysis for the proposed after China's current corporate income tax system still exist Make a paving for the problem.
The fourth chapter in the third chapter, on the basis of enterprise income tax in our country development history and current enterprise income tax system, combined with China's national conditions, proposed the existence of China's current corporate income tax system problems, mainly discussed and analyzed from the following three aspects: first, about the existence of our enterprise income tax rate and tax rate the form of the problem, put forward China's current corporate tax burden is still high, and the proportional tax rate does not meet the conditions of our country; second, on China's enterprise income tax system, put forward "preferential tax incentives to industry based, supplemented by regional preferential policy guidance of the good, but the specific provisions of the tax law is not perfect at the policy level, and not a good match with the emerging economic form, in the policy implementation level, preferential tax provisions of the standard is not clear, the preferential system in the actual operation Some flaws and shortcomings, is not conducive to the policy oriented role; third, on the settlement of economic double taxation on dividends income tax integration issues, China's current use of partial charge system, the basic conditions of our country, but the scope of application of partial charge system in narrow, included in the higher personal income tax part the proportion of dividends, solve repetitive taxation is not enough.
The fifth chapter, in the three aspects of the existing problems in our enterprise income tax system, analyzes on the reform trend of the international tax system. The corresponding first, on the issue of enterprise income tax rate: the overall rate of OECD national enterprise income tax has been declining, and the downward trend slowed down by the "Laffer curve" should know continued to decline to an optimal tax rate, finally stabilized; on the issue of enterprise income tax rate, because the western countries have in the form of joint-stock company, has established a relatively perfect regulatory policy of income distribution, perfect social security system and flexible coordination of fiscal and monetary policy and other conditions, the enterprise income tax the tax rate form of gradual reform of tax levy. The proportion of second, about the enterprise income tax preferential trend: the overall trend of tax reform in western countries is to adopt legislation A method to regulate tax incentives, preferential tax mainly in direct tax incentives, preferential tax policy objectives clear and vulnerable groups and backward areas of preferential corporate income tax is the main content. Third, the income tax integration: the international development trend is to adopt the integration measures at the individual level, most the country abandoned the imputation system, and the choice of a classical system or individual level dividend partial charge system.
The sixth chapter, on the basis of the above four aspects of suggestions to the reform of China's enterprise income tax system is put forward first, about the corporate income tax rate, that tax rate can be appropriately reduced, but the overall trend is consistent with international recommendations, but on the choice of reducing the tax rate form of the progressive tax rate in excess of second, about; the enterprise income tax, put forward: to speed up the function of the regional preferential tax policy, promote the coordinated development of regional economy, improve the agricultural enterprise income tax preferential policies to support the development of modern agriculture, improve the third industry preferential tax policies, accelerate the development of modern service industry, promote scientific and technological progress and the development of high-tech industry preferential policy, accelerate industrial upgrading, improve environmental protection, energy saving, preferential policies for comprehensive utilization of resources, promote sustainable development, improve the support of small and medium enterprises preferential policies Six, promote technological innovation and other recommendations; third, the income tax integration problem, put forward to continue to use the partial charge system at the individual level, but should expand the scope of dividends, dividend from partial charge system, reduce personal income ratio; fourth, because of the particularity of China's enterprise income tax collection and management, and puts forward some suggestions the reform of China's corporate income tax collection authority, China unified enterprise income tax right, by the IRS unified corporate income tax, the corporate income tax and income tax are implemented according to the proportion of share.
In summary, this paper discusses the reform of income tax system of enterprise of our country mainly concentrated in the corporate income tax rate and tax rate form, the three aspects of the integration of reform of income tax preferential policies and solve economic double taxation, combined with the development trend and China's specific national conditions at home and abroad, puts forward the reform suggestions.
This paper is completed on the basis of many domestic and foreign enterprise income tax system reform and perfect the research achievements on the research results, but compared with other scholars, this paper has the features and innovations of their own, have certain academic value, mainly includes the following three aspects: on the one hand, this paper not only studies the international development status the enterprise income tax system, it is to find the evolution of OECD countries and other countries in the relevant aspects of the enterprise income tax system, and summarizes the trend and direction of the development of the enterprise income tax system, on the basis of China's enterprise income tax system were analyzed; on the other hand, less research scholars in China on the reform of the enterprise income tax system after the merger, and puts forward some suggestions and opinions on some main parts to improve the current enterprise income tax, the enterprise income tax rate With the further reform, the enterprise income tax and the two tax integration further solve dividend double taxation problem of further research, and this paper is mainly devoted to this; at last, the proposed policy recommendations in accordance with the specific conditions in China, compared with operability and practicality. The main problems in the enterprise income tax reform proposals for the direction of reform proposals, and not on the reform of the degree of analysis, this paper only involves some parts of enterprise income tax system design and reform of enterprise income tax system is not all, so there should be more scholars to conduct more in-depth research, extensive and specific.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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