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20世纪 80年代以来 ,各国公司所得税税率呈现下降趋势 ,而且其差异性在减小。税率一体化进程 (税率差异性的减小 )使资本汇回居住国或其他国家 ,或者在东道国再投资的税收成本差异变小 ,这样 ,跨国公司在资本汇回方面的选择空间更加广阔。在各国公司所得税税率一体化进程中 ,区域经济一体化有相当的促进作用 ,但政治现实对税率一体化进程有很大的负面影响。在税率一体化进程中 ,由于政治现实 ,例如各国要保持制定税收政策、支出政策和公共债务水平的自主权等原因 ,各国税率并不能达到完全一致。随着经济全球化 ,各国税收政策的联系更加紧密 ,税率也逐步趋于一致。我国的企业所得税税率在 1 994年税制改革前 ,越来越不适应税率一体化进程 ;改革后的企业所得税税率适应了税率一体化进程。世纪之交 ,随着各国公司所得税降税浪潮 ,我国 33%的税率正面临较大的下调压力。
Since the 1980s, the corporate income tax rates of various countries have shown a downward trend, and their differences have been decreasing. The process of tax rate integration (the reduction of the tax rate difference) makes the tax cost difference of repatriation of capital to the country of residence or other countries or reinvestment in the host country becomes smaller, so transnational corporations can have more room to choose for capital repatriation. In the process of the integration of corporate income tax rates in various countries, regional economic integration has a considerable role to play, but the political reality has a great negative impact on the process of tax rate integration. In the process of the integration of tax rates, due to political reality, for example, all countries should maintain their autonomy in formulating tax policies, expenditure policies and public debt levels, the tax rates of all countries can not reach the same level. With the economic globalization, the taxation policies of all countries are more closely linked and the tax rates tend to be more and more consistent. Before the tax system reform of 1994, China’s corporate income tax rate was less and less accustomed to the process of tax rate integration. After the reform, the corporate income tax rate was adapted to the tax rate integration process. At the turn of the century, with the wave of tax reductions in corporate income tax in various countries, the tax rate of 33% in our country is facing greater downward pressure.