汇总纳税管理与区域税收分配问题  

An Analysis on Consolidated Tax Administration and Regional Tax Sharing

作　　者：靳万军[1] 付广军[1] 

机构地区：[1]国家税务总局税收科学研究所

出　　处：《税务研究》2007年第5期18-25,共8页

摘　　要：《中华人民共和国企业所得税法》正式颁布,随着内资、外资企业所得税“两法”的合并及其实施,判定所得税纳税人的标准,也将由按现行《企业所得税暂行条例》规定的“独立核算”,改为在法人所得税制下的“法人”。这一变化,不仅使总分支机构纳税方式相应改变,而且,也影响到总分支机构跨区经营所得汇总纳税的区域横向税收分配。本文对内资、外资企业所得税“两法”合并后汇总纳税管理与区域税收分配问题进行了较为全面深入的分析探讨。Upon the implementing of the unified Enterprise Income Tax Law, the determinant standard for income taxpayers will be changed from the current' independent calculation' principle stipulated in the Interim Regulations of the People's Republic of China on Enterprise Income Tax to the' legal person' under the legal person income tax system. As a result, this will not only make corresponding changes in tax payment methods of the headquarters and its subsidiaries but also influence the regional horizontal tax sharing of the consolidated tax payments from their cross-region business income. This article gives a detailed analysis and discussion on the possible problems of consolidated tax administration and regional tax sharing after the domestic and foreign enterprise income tax laws being unified.

关 键 词：跨区经营 汇总纳税 横向税收分配 

分 类 号：D922.222[政治法律—经济法学] F812.42[政治法律—法学]