对所得税“两税合一”的若干思考

• 作 者: 於鼎丞
• 机 构: 暨南大学经济学院
• 出 处: 财政研究
• 发表日期: 2005年02期
• 关键词: 两税 所得税 避税 个人所得税 外资企业 税种 股利 税制改革 公司所得税 台湾所得税

内外资企业所得税的两税分立,既不利于为内外资企业营造平等竞争的外部环境,也不利于国有企业和民族企业的生存和发展。由于对外资企业的优惠过多、范围太广,从而使得优惠尺度难以把握,操作也更加复杂,形成了避税“黑洞”和征管“盲点”,给某些避税和逃税提供了一定的方便和可能。造成投资的短期行为,不利于吸引长期投资。

The separation of the two taxes on income tax of domestic and foreign enterprises is not conducive to creating an equitable and competitive external environment for domestic and foreign-funded enterprises, nor is it conducive to the survival and development of state-owned enterprises and national enterprises. Due to too many concessions to foreign-funded enterprises, the scope is too wide, making it difficult to grasp the preferential rates and the operation is more complicated, forming a “black hole” for tax avoidance and a “blind spot” for tax collection and administration, thus providing certain conveniences and possibilities for tax avoidance and tax evasion . The short-term behavior that causes investment is not conducive to long-term investment.