国际税收竞争、资本管制与企业所得税负担调整

International Tax Competition,Capital Control and Adjustment of Enterprise Income Tax Burden

在经济全球化的背景下,为争夺国际资本,各国都实行了相当优惠的公司所得税政策。但是,减税等国际税收竞争措施的作用是不确定的,一国应采取的国际税收竞争战略与其国家规模、资本管制政策等因素密切相关。面对近年来引进外国直接投资(FDI)增速放缓和逐步放松资本管制的大背景,我国必须抓住内外资企业所得税制度合并的有利时机,合理调整我国企业所得税负担。

Based on a review of the status quo and theories of international tax competition, this paper recalls the FDIrelated tax and capital control policies and basic situations of nbound and outbound FDI flows in China since its opening--up t argues that China should moderately cut the rate of enterprise ncome tax in the process-of the unification of two sets of enterprise income tax