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我国2008年实行的新《企业所得税法》允许企业按工资的实际发放数在计缴企业所得税前扣除,有的企业将股东红利转化为给股东工资薪金从而降低企业和股东的综合税负,但不是任何情况下该转化都会降低企业和股东的综合税负。本文分析了该转化的临界点,并提出了抑制企业将股东红利转化为股东工资薪金避税的措施。
In our country, the new “Enterprise Income Tax Law” in 2008 allows enterprises to deduct the actual amount paid according to the actual salary before they pay corporate income tax. Some enterprises convert the shareholder bonus into shareholder salary and salary so as to reduce the comprehensive tax burden on enterprises and shareholders. However, This conversion does not under any circumstances reduce the combined tax burden on businesses and shareholders. This paper analyzes the critical point of the conversion and puts forward measures to curb the tax avoidance that the enterprise will convert the shareholder bonus into shareholder salary.