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酝酿多年的两税并轨问题行将尘埃落定,内外资税负“分制”也将结束。届时,外资企业在税负上将不再拥有超国民待遇。应该说,以前的“分制”有其必然的历史原因。在特定的历史时期,这种政策效应的确为推动中国资本运营与技术革命起到过积极作用。给外资企业以超国民待遇的做法,只是市场不完善情况下政府的一种引导投资手段,其目的是弥补市场失灵的缺陷。但是,“分制”有违国民待遇原则,也有悖于WTO倡导的公平精神。税收是一项重要的财产权制度,税收制度调整的是市场主体与国家之间的财产关系。这次企业所得税法的修改,实现了企业所得税的法定化,为解决税收公平问题提供了良好的法律依据。而税收公平问题从本质上说就是法律博弈问题。两税并轨是一个巨大进步,它体现的税负平衡原则是国际通例。
Brewing for many years the two taxes merger problems will be settled, the tax burden of domestic and foreign “system of division ” will also be over. By then, foreign-funded enterprises will no longer have super-national treatment on the tax burden. It should be said that the former “points system ” has its inevitable historical reasons. In a particular historical period, this policy effect indeed played an active role in pushing forward the capital operation and technological revolution in China. The practice of giving super-national treatment to foreign-funded enterprises is only a means of guiding investment by the government in the imperfect market, with the aim of making up for the shortcomings of the market failure. However, the “sub-system” violates the principle of national treatment and also runs counter to the spirit of fairness advocated by the WTO. Taxation is an important system of property rights, tax system adjustment is the relationship between the market and the state property. This revision of the enterprise income tax law has realized the legalization of enterprise income tax and provided a good legal basis for solving the problem of tax fairness. The issue of tax fairness is essentially a legal game. The merger of the two taxes is a tremendous progress, and the principle of tax balance it reflects is an international one.