对我国合并纳税制度设计基本问题的思考

Think on Fundamental Problems of the Design about Merged Tax Payment System in our Country

在集团企业不断壮大的微观经济环境下,集团企业有强烈的合并纳税的要求,而财政收入持续增长的宏观经济环境则为我国实行合并纳税提供了客观条件。为适应我国企业"走出去"发展战略的需要,现阶段有必要探讨合并纳税的问题。本文首先论述了我国合并纳税制度设计应遵循公平、中立、企业集团经济一体化理念;其次,结合我国现行的合并纳税管理办法,对我国合并纳税的范围、合并纳税计算和调整的方法进行了详细的探讨,以期达到完善我国初步形成的"统一计算、分级管理、就地预交、集中清算"的合并纳税制度的目的。

On microeconomic condition that enterprise groups steadily expanding, enterprise groups have strong demand of merged tax payment,and the macroeconomy of fiscal revenue keeping sustained growth provides objective environment for implementing merged tax payment in our country. In order to meet development strategy needs of our country＇ s enterprises going global, it is necessary to approach the problem of merged tax payment at the present stage. First of all, the article elaborated on the concept of equitableness, neutrality and enterprise groups＇ economic integration which can be obeyed in the course of designing the system of our country＇s merged tax payment; And then, the article approached the scope of merged tax payment, and the method of calculation and adjustment about merged tax payment in our country at length combining the management measures of current merged tax payment in our country, so as to attain the objects of perfecting our country＇ s merged tax payment system that are uniform calculation, management at different grades, pay beforehand on the spot, concentrative accounting which are initially formed.