税收优惠违反国民待遇原则悖论——兼谈我国外商投资企业税收政策的选择

Doubt About the Saying That Tax Preference Goes Against National Treatment: Wisely Adopting a Tax Policy for Foreign Enterprises in China

近几年来,主张合并内外资企业所得税法、取消外商投资企业税收优惠的观点日渐盛行。这一观点在法律上的依据主要是税收优惠违反了WTO国民待遇原则。通过研究不难发现,WTO并不存在国民待遇原则,而且有关协定的国民待遇也排除了对所得税的适用,我国对外双边税收协定也排除了国民待遇原则。税收优惠不存在违反国民待遇原则的问题,而且符合税收公平原则。我国对外商投资企业采取怎样的税收政策拥有完全的主权,完全应根据我国经济发展的需要对外商投资企业的税收政策作出正确的选择。

In recent years, an argument becomes increasingly prevailing that urges making of a uniform income tax law for both domestic and foreign enterprises as it advocates revocation of tax preference for foreign investment. What the argument relies on in law is that tax preference goes against the national treatment principle of the WTO. However, in this author＇s opinion, no national treatment principle exists in the WTO. Furthermore, the national treatment clauses in relevant agreements do not apply to income tax either, and the bilateral tax conventions between China and foreign states also preclude national treatment. This author holds that tax preference does not go against national treatment. Rather, it conforms to the tax equity principle. China has sovereignty to choose and adopt the tax policy that is deemed most appropriate to meet the needs of her economic development.