發(fā)布時間：2019-03-17 12:08

【摘要】：當前我國執(zhí)行以公司法人為納稅主體的企業(yè)所得稅制度,未實施企業(yè)集團合并納稅政策,使我國的企業(yè)集團承擔了較高企業(yè)所得稅稅負,影響了企業(yè)集團競爭優(yōu)勢的有效發(fā)揮。文章介紹了合并納稅制度的概念、性質(zhì),闡明合并納稅是一項稅收制度而不是稅收優(yōu)惠,它能夠降低企業(yè)集團整體稅負,并提高企業(yè)市場競爭力。通過對美國合并納稅制度中選擇權及納稅條件、義務的分析,提出了我國應將合并納稅審批制改為備案制,實施范圍應先全資后控股并逐步擴展到全部企業(yè)集團的進程。同時結合實例驗證了子公司盈虧抵銷和股權變化等對企業(yè)集團整體稅負降低的作用,指出我國實施企業(yè)集團合并納稅是符合當前企業(yè)發(fā)展和政策導向的。
[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.
【作者單位】： 天津港(集團)有限公司;
【分類號】：F812.42

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