对中国企业集团合并纳税制度的几点建议

Some Suggestions for Consolidated Income Tax Return Systems in China

本文以美国和英国为例,对所得统算型和损益列支型合并纳税制度进行具体分析和比较,进而得出对完善中国企业集团合并纳税制度有益的几点启示:中国应该通过扩大适用合并纳税制度的企业集团范围,拓宽企业集团内实行合并纳税的成员企业范围等措施,进一步完善中国的企业集团合并纳税制度,以期达到促进税收公平、提升企业集团竞争力的目的。

The article compares and analyzes the consolidated income tax return system in the USA and UK, and then draws on some implications for China. The concrete suggestions include that the scope of industry group which can apply for consolidated income tax return system should be expanded, member enterprises which can participate in the consolidated return should be widened.