跨地区汇总缴纳企业所得税政策的理论分析及现实选择  

Theoretical Analysis and Realistic Choice of Trans-regional Paying Income Tax on A Consolidated Basis Corporate Income Tax Policies

作　　者：孙静[1,2] 杜爽[2] 

机构地区：[1]长春市二道区国家税务局,吉林长春130000 [2]中国人民大学财政金融学院,北京100875

出　　处：《税务与经济》2016年第3期99-102,共4页Taxation and Economy

摘　　要：跨地区汇总缴纳企业所得税政策所要解决的问题,实际上是地方政府税收收益权的明确界定及科学合理划分,其核心是税收收益权和征管权的地区间配置问题。科学地处理地区间企业所得税分配问题对于调动各地方税收管理积极性,规范税收征纳行为具有积极意义。现行跨地区汇总缴纳企业所得税办法,进一步优化了利益分配机制,但机制本身和实际执行过程中仍存在一些不足和缺陷。应从构建合理的税收分配机制、建立跨地区经营企业所得税管理的配套机制、优化横向税收分配方法等方面完善跨地区汇总缴纳企业所得税政策。The problem in this paper is how to clearly define and rationally and scientifically divide tax income right of local governments,which could be solved by trans-regional paying income tax on a consolidated basis corporate income tax policies. The core of the problem is about the inter-regional allocation of tax income right and administration right. It is of great significance for mobilizing the enthusiasm of the local tax administrations and regulating the behavior of tax levying to scientifically deal with the inter-regional distribution of corporate income tax. The method of trans-regional paying income tax on a consolidated basis corporate income tax could further optimize the mechanism of interest distribution,but there are still some demerits and deficiencies of its mechanism during the process of actual implementation. Therefore,firstly,it is important to establish a reasonable tax allocation mechanism. In addition,it is vital to set up the supporting mechanism for the management of trans-regional corporate income tax. Last but not least,it is essential to optimize lateral tax distribution methods in order to improve trans-regional paying income tax on a consolidated basis corporate income tax policies.

关 键 词：企业所得税 汇总纳税 总分支机构 

分 类 号：F810.42[经济管理—财政学]