美国州际公司所得税协调机制及对我国的启示——以MTC为例

A Study of The Coordination Mechanism of US State Corporation Income Taxes and Its Enlightenments——Take The MTC As An Example

新的企业所得税法关于汇总纳税的规定使我国面临着大规模的地方政府间所得税分配问题。然而这一问题并非我国所独有。美国跨州税收委员会(MTC)是美国州际公司所得税协调机制的重要组成部分,考察MTC的成立背景和近40年的协调实践活动,有助于加深对我国企业所得税分配问题的理解,并得出有益的启示。

According to the new Enterprise Income Tax Law, a resident enterprise which has set up operational organs without legal person status inside the territory of China, it shall, on a consolidated basis, calculate and pay its enterprise income taxes. The provision means we are confronted with the problem of enterprise income tax distribution between provinces on a large scale increasingly. The multistate Tax Commission is one of the most important parts of corporate income tax coordination mechanisms in US. Reviewing the history and the tax coordination activities of the MTC during the last 40 years will deepen our understanding and provide useful enlightenments for the settlement of the multi-regional distribution problem in China.