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合并纳税制度的国际比较及对中国的启示
引用本文:刘虎林.合并纳税制度的国际比较及对中国的启示[J].税务与经济,2007(3):101-104.
作者姓名:刘虎林
作者单位:中国人民大学,财政金融学院,北京,100872
摘    要:发达国家为了提高本国企业的国际竞争力、吸引投资,普遍实施企业集团合并纳税制度。我国现行的合并纳税制度在保持税收公平和税收中性、控制国内税收流失和国有资产流失、国际税收协调等方面存在诸多不完善之处,不仅使中国企业集团在国际市场上处于不利位置,也制约了企业的稳定发展。因此,应通过比较和分析中国与其他国家的企业集团合并纳税制度,找出中国合并纳税制度的不足之处,并加以完善。

关 键 词:企业集团  合并纳税  国际比较  税收中性  税收公平
文章编号:1004-9339(2007)03-0101-04
收稿时间:2006-12-06
修稿时间:2006年12月6日

Foreign Consolidated Income Tax Return System: Survey and Experience for China
Yoo Ho Lim.Foreign Consolidated Income Tax Return System: Survey and Experience for China[J].Taxation and Economy,2007(3):101-104.
Authors:Yoo Ho Lim
Institution:School of Finance, Renmin University of China, Beijing 100872 ,China
Abstract:"Consolidated income tax return system" means,when calculating the tax amount payable by a certain entire industry group,firstly add up the income and expenses of all constituent industries within scope of industry group as provided by the Tax Law,and then impose the tax for the taxable income calculated thereby.The reason for this is as follows: by legal judgment of industry group,all of the constituent industries of industry group are independent industries.However, analyzing at economical aspect,such independent industries belong to the constituent industries of related industry group.Therefore,"Consolidated income tax return system" is implement in full force in advanced countries to related industry group in order to prevent market monopolizing conduct and tax avoidance behavior for the ultimate goal of realization of fair tax burden.
Keywords:industry group  consolidated income tax  international comparison  tax neutrality  equitability of taxes  
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