基于公平的两税合并问题研究

The Study on the Fair-based Unification of Two Income Taxes

内外资税收差异较大,既不公允,也不符合世贸组织惯例。两税合并是大势所趋,合并内容主要包括:统一后的企业所得税税率为25%;统一税收优惠政策,实行"产业优惠为主、区域优惠为辅";两税合并后的过渡期最长不宜超过5年;对内资企业工资实行据实全额扣除;统一后的企业所得税法取消对公益性捐赠的比例限制。在过渡期制度安排下,并税对外企影响甚微,两税并轨已是箭在弦上。基于公平视角对两税合并问题进行经济学分析。

The difference of the income taxes between domestic and foreign enterprises is very large, not only is it unfair but disagrees to WTO common practice. The unification of the two tax rates is in tune with the times. After unification, the tax rate should be between 24 % and 27 %; the preferential taxiation should be emphasized on industry instead of region, the transition period should be within five years. The domestic enterprises should be taxed based on full wages. The enterprise income tax laws should abrogate the limitation of public benefit donation. In this way, the effect to foreign enterprise is slight. The unification of the two taxes is on edge.