世界性公司所得税改革趋势及对我国的启示  

Current Trends of Global Corporate Income Tax Reforms and Their Implications for China

作　　者：安体富[1] 王海勇[2] 

机构地区：[1]中国人民大学中国财政金融政策研究中心,北京100872 [2]国家税务总局所得税管理司,北京100038

出　　处：《涉外税务》2007年第1期15-23,共9页International Taxation In China

摘　　要：本文详细探讨了当前世界各国公司所得税改革的特点与趋势:各国一般公司所得税综合税率表现出了明显的下降趋势,这一下降趋势将会继续保持下去,下降的结果使得世界各国公司所得税税率在一个较低的水平上达到基本趋同;降低税率与拓宽税基往往是同步进行的,很多国家在拓宽税基的同时,又加强了对科技创新的税收优惠力度;为消除对股息的经济性双重征税,发达国家加快了公司所得税和个人所得税一体化的步伐。本文认为,世界性所得税改革的趋势是我国进行内外资企业所得税法合并改革必须参考的国际背景,在此背景下,综合考虑我国经济发展、财政能力和税收制度的现状,方能建立一个简单、公平和富有竞争力的企业所得税制。This paper mainly deals with current characteristics and trends of global corporate income tax （CIT） reforms. The CIT rate has experienced a distinct reducing tendency which will still last for some years and will result in a convergence at a lower level in the world. Base broadening often keeps pace with a rate cut, and many countries have put more emphasis on tax preferences for scientific innovations. To alleviate the economic double taxation on dividend, many developed countries have quickened the progress of unification of CIT and PIT. Current trends of global CIT reforms compose a global background of the unification of two sets of enterprise income taxes in China. only on account of which and combined with considerations of economic growth, fiscal capability and CIT system status quo can we build a simple, fair and cornpetitive CIT system.

关 键 词：降低税率拓宽税基 所得税一体化 “两法合并” 

分 类 号：F812.42[经济管理—财政学]