企业所得税法统合的内在局限

On the Internal Limitations in China's New Consolidated Enterprise Income Tax Law

新《企业所得税法》的出台,在形式上实现了企业所得税法的统合,①但由于外在局限和内在局限的约束,这种统合并不彻底,其统一适用仅具有相对意义,不宜过于强调。事实上,由于主体差异、客体量化、义务量化等相互关联的多重内在局限的存在,各类纳税主体所适用的具体税法规范并不一致,在不同地区、不同行业、不同领域,虽同属企业所得税法规定的纳税主体,但所适用的具体规范却可能大异其趣。同时,在制度的统一与裂分、主体的独立性与关联性、行为的商业目的性与税收目的性方面,有许多具体问题值得关注,它们集中地体现了财税法上的差异性原理。若能全面认识上述问题,有效地解决理论和实践中的相关具体问题,则对于新《企业所得税法》的有效实施和未来完善,对于解决好中央与地方的财权分配(如税收收益权的确定、汇总纳税的调整等),对于更好地提炼财税法原理,丰富财税法理论,无疑甚有裨益。

The promulgation of the new Enterprise Income Tax Law of the People＇s Republic of China reaches formally the merger of enterprise income tax law. However, such merger is incomplete because of the restrictions from internal and external limitations, and that consolidated application is only of relative significance which is unsuitable to be over-emphasized. In fact, the concrete tax law and regulations applicable to various taxpayers are dissimilar as there are multiple internal limitations in the correlation of subject dissimilarity, object quantity, obligation quantity and so on. Although the taxpayers in different regions, industries, or sectors may belong to those as defined by the Enterprise Income Tax Law, the concrete regulations applied to them would be very different. Meanwhile, there are still many specific issues worthy of being concerned in the fields of the consolidation and subdivision of system, the independence and affiliation of subject, and the commercial and tax purposes of action. Such issues exhibit the otherness principle in finance and tax laws. It is undoubtedly helpful for the effective implementation and future improvement of the Enterprise Income Tax Law, the solution of the distribution of financial authority between the central and local governments （including the determination of tax usufruct, the adjustment of tax paid on a consolidated basis, etc.）, the abstracting of the principles of finance and tax laws and the enriching of the theory of finance and tax laws if the aforesaid issues will be realized fully to solve effectively the related specific problems in theory and practice.