本文關(guān)鍵詞：論我國企業(yè)所得稅制改革　出處：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 企業(yè)所得稅 稅制改革 發(fā)展趨勢(shì) 改革建議

【摘要】：企業(yè)所得稅制度從產(chǎn)生到發(fā)展至今只有近百年的歷史,但其發(fā)展速度非�？�,因?yàn)閲H上大多數(shù)國家為了爭(zhēng)奪國際貿(mào)易的流動(dòng)資本,在國際經(jīng)濟(jì)競(jìng)爭(zhēng)中占取優(yōu)勢(shì)地位,紛紛采取了持續(xù)且強(qiáng)勁的企業(yè)所得稅改革措施。20世紀(jì)以來,全球經(jīng)歷了五次大的企業(yè)所得稅制改革。尤其是20世紀(jì)80年代以來,發(fā)達(dá)國家和發(fā)展中國家都相繼進(jìn)行了一系列的企業(yè)所得稅制改革。隨著經(jīng)濟(jì)全球化的不斷深化,各國的稅制改革與完善,出現(xiàn)越來越多的相關(guān)性和協(xié)調(diào)性。 企業(yè)所得稅作為我國第二大稅種,在現(xiàn)行企業(yè)所得稅制形成前經(jīng)歷了四個(gè)階段,分別是早期的所得稅制度、新中國成立后改革開放前的所得稅制度、改革開放后的企業(yè)所得稅制度、新企業(yè)所得稅實(shí)施前的企業(yè)所得稅制度�，F(xiàn)行企業(yè)所得稅于2007年3月16日通過并于2008年1月1日起施行,將企業(yè)所得稅上升到法律級(jí)次,統(tǒng)一了內(nèi)外資企業(yè)所得稅,重新界定了納稅人,規(guī)范了稅收優(yōu)惠等,為我國企業(yè)的發(fā)展創(chuàng)造了更加公平的競(jìng)爭(zhēng)環(huán)境,我國企業(yè)所得稅制進(jìn)入全新的階段。但在新企業(yè)所得稅法實(shí)施的過程中,新的稅收問題也漸漸出現(xiàn),新企業(yè)所得稅法還存在諸多與中國經(jīng)濟(jì)發(fā)展現(xiàn)狀不匹配和不盡人意的地方。然而我國學(xué)者對(duì)企業(yè)所得稅法研究的主要貢獻(xiàn)還停留在兩稅合并的探討上,對(duì)新企業(yè)所得稅法的研究和評(píng)價(jià)還不夠充分,對(duì)企業(yè)所得稅進(jìn)一步改革的建議還略顯不足,特別是在企業(yè)所得稅稅率形式與高低、稅收優(yōu)惠及解決經(jīng)濟(jì)性重復(fù)性征稅的兩稅一體化問題的進(jìn)一步研究方面。 因此,本文擬通過在研究企業(yè)所得稅制基本理論的基礎(chǔ)之上,對(duì)我國企業(yè)所得稅制發(fā)展歷程特別是現(xiàn)行企業(yè)所得稅制進(jìn)行回顧和分析,并將現(xiàn)行企業(yè)所得稅制中存在的問題,包括稅率高低和稅率形式的設(shè)計(jì)、稅收優(yōu)惠的規(guī)范及解決經(jīng)濟(jì)性重復(fù)征稅的兩稅一體化問題,與國際改革的趨勢(shì)進(jìn)行對(duì)比和分析,最后結(jié)合我國的具體現(xiàn)狀,包括經(jīng)濟(jì)發(fā)展的階段和現(xiàn)狀、稅制發(fā)展?fàn)顩r等,在此基礎(chǔ)之上提出了我國企業(yè)所得稅稅制改革對(duì)策的建議。全文共分為六個(gè)部分,主要內(nèi)容如下： 第一章,導(dǎo)論部分,概括介紹了本文的研究背景和意義,緊接著對(duì)國內(nèi)外學(xué)者的相關(guān)研究進(jìn)行綜述,在此基礎(chǔ)上提出了本文的研究方向主要集中在企業(yè)所得稅稅率高低與形式改革、稅收優(yōu)惠制度進(jìn)一步完善和解決經(jīng)濟(jì)性重復(fù)征稅的兩稅一體化等三個(gè)方面,研究思路是分析國際企業(yè)所得稅制在這三方面的改革經(jīng)驗(yàn)和發(fā)展趨勢(shì),將之與我國的現(xiàn)行企業(yè)所得稅制進(jìn)行對(duì)比,并結(jié)合我國國情對(duì)上述問題的進(jìn)一步改革和完善提出對(duì)策建議,最后簡(jiǎn)要介紹了本文的研究方法和邏輯結(jié)構(gòu)。 第二章,簡(jiǎn)要介紹了企業(yè)所得稅制基本概念,包括企業(yè)所得稅和企業(yè)所得稅制的概念,并對(duì)征收企業(yè)所得稅的必要性進(jìn)行探討,得出征收企業(yè)所得稅是平等納稅和籌集國家財(cái)政收入的要求,應(yīng)當(dāng)征收企業(yè)所得稅。在此基礎(chǔ)之上分析了企業(yè)所得稅制設(shè)計(jì)中應(yīng)當(dāng)考慮的四個(gè)關(guān)鍵問題：對(duì)企業(yè)合理稅收負(fù)擔(dān)的考慮、對(duì)維護(hù)企業(yè)公平競(jìng)爭(zhēng)環(huán)境的考慮、對(duì)進(jìn)行經(jīng)濟(jì)宏觀調(diào)控能力的考慮和對(duì)刺激企業(yè)“內(nèi)生增長(zhǎng)”的考慮。以此作為后文提出我國現(xiàn)行企業(yè)所得稅制設(shè)計(jì)的問題和政策建議的基礎(chǔ)。 第三章,對(duì)我國企業(yè)所得稅的發(fā)展歷程進(jìn)行了回顧,包括早期的所得稅制度、新中國成立后至改革開放前的企業(yè)所得稅制度、改革開放后的企業(yè)所得稅制度和新企業(yè)所得稅法實(shí)施前的企業(yè)所得稅制度,并重點(diǎn)分析了我國現(xiàn)行企業(yè)所得稅制,統(tǒng)一了內(nèi)資企業(yè)所得稅法和外資企業(yè)所得稅法,為企業(yè)的競(jìng)爭(zhēng)創(chuàng)造了更加公平的競(jìng)爭(zhēng)環(huán)境；統(tǒng)一并適當(dāng)降低了企業(yè)所得稅稅率,降低了企業(yè)的稅收負(fù)擔(dān)；統(tǒng)一和規(guī)范了企業(yè)所得稅稅前扣除辦法及標(biāo)準(zhǔn),規(guī)范了企業(yè)所得稅的核算和征收；統(tǒng)一和規(guī)范了企業(yè)所得稅稅收優(yōu)惠,簡(jiǎn)化了企業(yè)所得稅稅制,這些分析為后文提出我國現(xiàn)行企業(yè)所得稅制尚存在的問題做鋪墊。 第四章,在第三章對(duì)我國企業(yè)所得稅發(fā)展沿革和現(xiàn)行企業(yè)所得稅制的基礎(chǔ)上,結(jié)合我國的國情,提出我國現(xiàn)行企業(yè)所得稅制存在的問題,主要從以下三個(gè)方面進(jìn)行探討和分析：第一,關(guān)于我國企業(yè)所得稅稅率高低和稅率形式存在的問題,提出我國目前企業(yè)稅負(fù)仍然偏高,并且現(xiàn)行實(shí)行比例稅率不符合我國國情；第二,關(guān)于我國企業(yè)所得稅稅收優(yōu)惠制度的問題,提出稅收優(yōu)惠以“產(chǎn)業(yè)優(yōu)惠為主,區(qū)域優(yōu)惠為輔”的政策導(dǎo)向很好,但稅法具體規(guī)定不夠完善,在政策制定層面,沒有與當(dāng)今新興經(jīng)濟(jì)形態(tài)進(jìn)行很好的匹配,在政策執(zhí)行層面,稅法規(guī)定的優(yōu)惠標(biāo)準(zhǔn)不明確,使得優(yōu)惠制度在實(shí)際操作中存在一些瑕疵和缺陷,不利于政策導(dǎo)向作用的發(fā)揮；第三,關(guān)于解決股息經(jīng)濟(jì)性重復(fù)征稅的所得稅一體化方面的問題,我國目前采用部分計(jì)征制,適合我國的基本國情,但部分計(jì)征制的適用范圍窄,計(jì)入個(gè)人所得稅部分的股息比例高等問題,解決重復(fù)性征稅的力度不夠等。 第五章,在我國企業(yè)所得稅制存在的上述三個(gè)問題方面對(duì)國際相應(yīng)稅制改革趨勢(shì)進(jìn)行了分析。第一,關(guān)于企業(yè)所得稅稅率高低問題：OECD國家的企業(yè)所得稅綜合稅率一直呈下降趨勢(shì),且下降趨勢(shì)放緩,由“拉弗曲線”知,應(yīng)當(dāng)會(huì)繼續(xù)下降到一個(gè)最適稅率,最后相對(duì)穩(wěn)定下來；關(guān)于企業(yè)所得稅稅率形式問題,由于西方國家已經(jīng)具備公司形式以股份制為主,已經(jīng)建立起比較完善的收入分配的調(diào)控政策、健全的社會(huì)保障制度和靈活協(xié)調(diào)的財(cái)政貨幣政策等條件,企業(yè)所得稅稅率形式逐步改革為比例稅率征收。第二,關(guān)于企業(yè)所得稅稅收優(yōu)惠趨勢(shì)：西方國家稅收優(yōu)惠改革的總體趨勢(shì)是,采用立法的方式對(duì)稅收優(yōu)惠進(jìn)行規(guī)范,稅收優(yōu)惠主要表現(xiàn)在直接稅的稅收優(yōu)惠上,稅收優(yōu)惠政策目標(biāo)明確及對(duì)弱勢(shì)群體和落后地區(qū)給予優(yōu)惠是企業(yè)所得稅優(yōu)惠的主要內(nèi)容。第三,關(guān)于所得稅一體化問題：國際發(fā)展趨勢(shì)是都采用個(gè)人層面的一體化措施,大多數(shù)國家放棄了歸集抵免制,而選擇了古典制或個(gè)人層面的股息部分計(jì)征制。 第六章,在前文的基礎(chǔ)上對(duì)我國企業(yè)所得稅制改革提出了四方面的建議,第一,關(guān)于企業(yè)所得稅稅率方面,建議稅率可以適當(dāng)下調(diào),但總體上與國際趨勢(shì)保持一致,但關(guān)于稅率形式的選擇建議選擇減速超額累進(jìn)稅率；第二,關(guān)于企業(yè)所得稅稅收優(yōu)惠方式方面,提山了：加快區(qū)域性稅收優(yōu)惠政策的功能性,促進(jìn)區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展、完善涉農(nóng)企業(yè)所得稅優(yōu)惠政策,支持現(xiàn)代農(nóng)業(yè)發(fā)展、完善第三產(chǎn)業(yè)稅收優(yōu)惠政策,加快現(xiàn)代服務(wù)業(yè)的發(fā)展、完善促進(jìn)科技進(jìn)步和高新技術(shù)產(chǎn)業(yè)發(fā)展優(yōu)惠政策,加快產(chǎn)業(yè)升級(jí)、完善環(huán)保、節(jié)能節(jié)水、資源綜合利用優(yōu)惠政策,促進(jìn)可持續(xù)發(fā)展、完善扶持中小企業(yè)的優(yōu)惠政策、促進(jìn)技術(shù)創(chuàng)新等六方面的建議；第三,關(guān)于所得稅一體化問題,提出繼續(xù)采用個(gè)人層面的部分計(jì)征制,但應(yīng)當(dāng)擴(kuò)大股息、紅利部分計(jì)征制的來源范圍,降低計(jì)入個(gè)人收入的比例；第四,由于我國企業(yè)所得稅征管的特殊性,還對(duì)我國企業(yè)所得稅的征收機(jī)關(guān)的改革提出了建議,建議我國統(tǒng)一企業(yè)所得稅的征稅權(quán),由國稅局統(tǒng)一征收企業(yè)所得稅,最后將全部企業(yè)所得稅收入與地稅實(shí)行按比例共享。 綜上所述,本文對(duì)我國企業(yè)所得稅制改革問題的探討主要集中在企業(yè)所得稅稅率高低和稅率形式、稅收優(yōu)惠政策和解決經(jīng)濟(jì)型重復(fù)征稅的所得稅一體化改革三個(gè)方面,并結(jié)合國內(nèi)外發(fā)展趨勢(shì)和我國的具體國情提出改革對(duì)策建議。 本文是在借鑒眾多國內(nèi)外企業(yè)所得稅稅制改革和完善研究成果的基礎(chǔ)上完成的,但與其他學(xué)者的研究成果相比,本文也有自己的特點(diǎn)和創(chuàng)新點(diǎn),有一定的學(xué)術(shù)參考價(jià)值,主要包括以下三個(gè)方面：一方面,本文不僅研究國際企業(yè)所得稅制的發(fā)展現(xiàn)狀,更是找到了OECD國家和其他各國的企業(yè)所得稅稅制相關(guān)方面的發(fā)展沿革,并從中總結(jié)出其企業(yè)所得稅稅制發(fā)展的趨勢(shì)和方向,在此基礎(chǔ)上與我國企業(yè)所得稅稅制進(jìn)行對(duì)比分析；另一方面,兩稅合并后我國學(xué)者對(duì)企業(yè)所得稅制改革的研究較少,有的研究主要針對(duì)現(xiàn)行企業(yè)所得稅制的部分問題提出建議和完善意見,而對(duì)企業(yè)所得稅稅率高低與形式進(jìn)一步改革、企業(yè)所得稅稅收優(yōu)惠及通過兩稅一體化進(jìn)一步解決股息重復(fù)性征稅問題的進(jìn)一步研究較少,而本文則主要致力于此；最后,本文提出的政策建議符合我國的具體國情,比較具有可操作性和可實(shí)踐性。本文的不足主要表現(xiàn)在,對(duì)企業(yè)所得稅稅制改革的建議為改革方向的建議,并沒有對(duì)改革的程度進(jìn)行論證分析,同時(shí)本文只涉及企業(yè)所得稅稅制設(shè)計(jì)中的某些部分而不是企業(yè)所得稅制改革所有方面,因此還有待更多的學(xué)者們進(jìn)行更加深入、廣泛和具體的研究。
[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.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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本文編號(hào)：1422782