从超额利润税到暴利税:历史流变、政策实践与未来进路  

From Excess Profits Taxation to Windfall Profits Taxation:Historical Evolution,Policy Practice and Future Approach

作　　者：刘奇超 沈涛 刘雨萌 LIU Qichao;SHEN Tao;LIU Yumeng

机构地区：[1]天津市滨海新区财政局 [2]华东政法大学国际法学院 [3]中国政法大学中欧法学院

出　　处：《国际税收》2023年第8期37-47,共11页International Taxation In China

基　　金：中国法学会部级法学研究课题“数字经济税收法律治理的中国方略研究”(项目编号:CLS(2022)C42)的阶段性研究成果。

摘　　要：当前,为应对能源价格危机、缓解通货膨胀压力、调节行业收入分配,全球已有37个国家陆续开征了针对特定行业的暴利税,因其属于非传统性税收政策,而备受国际社会的广泛关注和讨论。从历史发展看,暴利税发于1915年丹麦的“炖肉税”,初次勃兴于两次世界大战期间。这一时期,超额利润税与暴利税概念基本混用。直至近年,伴随国际税改“双支柱”方案的发展和暴利税政策的复兴,超额利润税与暴利税之间在概念上方有明显分野。从政策实践看,时下的暴利税主要指针对特殊意外事件所产生的非预期性、偶然的收益征收的临时性税收,呈现出税制称谓多样、征税形式多元、适用行业聚焦、征税期间有限的特点。从制度评析看,暴利税的核心价值在于实现税收的收入筹集功能,但因其税制设计过于简化导致不同程度上的政策性“失灵”或“扭曲”,实际的征收效果或与既定的税制目标相背离。展望未来,暴利税大概率会随着时间的流逝而再次淡出历史舞台,若将其视为一种治理全球性问题的新兴政策工具,唯有在多边框架下才能最大限度地发挥其本身的政策价值。At present,in order to cope with the energy price crisis,alleviate economic inflation and adjust the income distribution of the industry,37 jurisdictions around the world have successively introduced a non-traditional tax policy,the windfall profits tax for specific industries,which have attracted extensive attention and discussion from the international community.Historically,the windfall profits tax originated in Denmark's"stew tax"in 1915 and first flourished during the two world wars.During this period,the concepts of excess profits tax and windfall profits tax were basically mixed.Until recent years,with the development of the"Two-Pillar"Solution of international taxation and the revival of the windfall profits tax policy,there is a clear distinction between the concept of excess profits tax and windfall profits tax.From the perspective of policy practice,the current windfall profits tax mainly refers to the temporary tax levied on unexpected and accidental income generated by special events,showing the characteristics of various tax system titles,diversifed tax forms,focused applicable industries,and limited tax period.From the perspective of system analysis,the core value of the windfall profits tax lies in the realization of the revenue raising function of taxation,but because of the oversimplification of the tax system design,resulting in different degrees of policy"failure"or"distortion",and the actual tax collection effect may deviate from the established tax system objectives.Looking ahead,the windfall profits tax is likely to fade out of the historical stage again as time goes on.If it is regarded as an emerging policy tool to govern global issues,only under the multilateral framework can it maximize its own policy value.

关 键 词：超额利润税 暴利税 国际税收 能源危机 

分 类 号：F810.42[经济管理—财政学]