国外企业高管薪酬税收规制述要与启示  

A Review of Foreign Tax Regulation on Executive Compensation and Its Revelation

作　　者：黄再胜[1] 

机构地区：[1]南京政治学院上海校区,上海200433

出　　处：《外国经济与管理》2013年第6期33-42,80,共11页Foreign Economics & Management

基　　金：国家社会科学基金青年项目<政府规制视角下的国企高管薪酬管理制度改革研究>(批准号:2010CGL056)

摘　　要：综观国外企业高管薪酬规制实践,不难发现税收一直扮演着重要角色。当前,加强对国企高管等高收入者的税收调节已成为深化我国收入分配制度改革的一个重要议题。本文通过文献梳理,对国外企业高管薪酬税收规制的主要路径与实践效果进行了评析,并在此基础上指出了加强和完善我国国企高管薪酬税收调节的建议。By a review of regulation practice of executive compensation in foreign countries, it is easy to say that tax has played an important role. In current China, to strengthen the tax regulation on high-income earners like top managers in SOEs, has already become an urgent topic for deepening the reform of income distribution system. By a review of the literature, this paper summarizes and analyzes the main approaches and effects of tax regulation on executive compensation in foreign countries. Based on this analysis, it points out some suggestions about the improvement of tax regulation on executive compensation in SOEs.

关 键 词：高管薪酬 税收规制 综合税收优势 

分 类 号：F270[经济管理—企业管理]