国际税收竞争、资本管制与企业所得税负担调整

在经济全球化的背景下,为争夺国际资本,各国都实行了相当优惠的公司所得税政策。但是,减税等国际税收竞争措施的作用是不确定的,一国应采取的国际税收竞争战略与其国家规模、资本管制政策等因素密切相关。面对近年来引进外国直接投资(FDI)增速放缓和逐步放松资本管制的大背景,我国必须抓住内外资企业所得税制度合并的有利时机,合理调整我国企业所得税负担。

International Tax Competition, Capital Control and Adjustment of Enterprise Income Tax Burden

Based on a review of the status quo and theories of international tax competition,this paper recalls the FDI- related tax and capital control policies and basic situations of inbound and outbound FDI flows in China since its opening-up. It argues that China should moderately cut the rate of enterprise income tax in the process of the unification of two sets of enterprise income tax.