企业所得税税前扣除项目的判定标准之构建——以“二十二冶集团诉唐山市税务局案”为例  

Construction of Judgment Standards for Deduction Items Before Enterprise Income Tax:Taking the Case of“China MCC22 Group v.Tangshan Tax Service”as an Example

作　　者：田开友 吴洁 Tian Kaiyou;Wu Jie

机构地区：[1]常州大学史良法学院 [2]中国财税法治战略研究院

出　　处：《常州大学学报（社会科学版）》2021年第2期20-29,共10页Journal of Changzhou University:Social Science Edition

基　　金：国家社会科学基金一般项目“‘税费统一征管’背景下政府性基金征管制度变革研究”(19BFX167)。

摘　　要：企业所得税的应纳税所得额按照企业收入额减除法定扣除额计算而得,而法定且明确的税前扣除项目则是企业应纳税所得额计算的关键。在“二十二冶集团诉唐山市税务局一案”中,征税机关与企业在计算应纳税所得额时对税法规则的理解和适用存在严重分歧。为减少由于税法规定的不确定性所造成的分歧,未来完善企业所得税税前扣除项目制度的基本思路是:以“实际发生”这一实质标准来判定企业的经济业务及支出的发生是否具备真实性,再结合企业正当且普遍的合理性开支和符合“经济利益流向”标准的直接相关性支出来评判该列支项目是否属于法律允许扣除的范围。The taxable income of corporate income tax is calculated by deducting the statutory deductions from the corporate income. The statutory and clear pre-tax deductions are the key to the calculation of corporate taxable income. In the case of “China MCC22 Group v. Tangshan Tax Service”, taxation administration and enterprises held serious differences in the understanding and application of tax law rules when calculating the taxable income. In order to reduce the differences caused by the uncertainty of the tax law, the basic idea of perfecting the enterprise income tax pre-tax deduction item system in the future isto use the substantive standard of “actual occurrence” to determine whether the occurrence of business and expenditures of the enterprise is true and combining the legitimate and universally reasonable expenditures of the enterprise and the directly related expenditures that meet the standard of “economic benefit flow” to judge whether the listed items fall within the scope of legal deduction.

关 键 词：企业所得税 税前扣除项目 实际发生 合理开支 经济利益流向 

分 类 号：DF432.2[政治法律—经济法学]