企业所得税收入归属机制研究

实证分析显示，1994--2005年我国省际人均内外资企业所得税收入分布差异既超过其对应税源分布差异，也超过全部税收收入分布差异。在我国现行财税体制下，尤其在“两法合并”实行法人所得税制之后，应当坚持税收归属与税收来源一致性原则，以“分支机构全面预缴、总机构汇算清缴”为基本模式，以“总机构统算应税所得、按比例进行分配、总分机构分别申报纳税”为补充模式，建立科学的地区间企业所得税收入归属机制。

On the Revenue Attribution Mechanism of the Enterprise Income Tax

The paper points out that the distribution discrepancy of per capita enterprise income tax (EIT) or foreign investment enterprise and foreign enterprise income taxes (FIEIT) is not only bigger than that of the tax base, but also bigger than that of total tax revenue during 1994-2005 according to the empirical analyses. By analyzing the tax revenue attribution mechanism of EIT and FIEIT, and introducing foreign countries' experience, the author argues that we should adhere to the rule of conformity between revenue attribution and revenue source, especially after the unification of EIT and FIEIT. Finally, the paper provides that we could build a scientific tax revenue attribution mechanism of EIT among different regions, whose basic model is that branches firstly pay tax in advance and then the head office files consolidated tax return, and the auxiliary model is that head office firstly consolidates taxable income of the whole enterprise and allocates it to each branch in proportion, then different branches (including head office) pay tax separately.