“一人公司”面临的经济性双重征税问题研究

Research on Economic Double Taxation of One-person Company

通过对一人公司实行经济性双重征税的缺陷进行分析,认为对一人公司实行经济性双重征税的做法有悖于税收的公平原则和经济效率原则,并在理论上也违反了税法的竞争中立性原则,因此本文借鉴国际上相关的公司课税体制,比较分析我国学者提出的有关避免和消除对一人公司进行双重征税的主要模式,建议对一人公司应采用完全合并税率制或归集抵免税率制对其课税,以避免经济性双重征税对其产生的不利影响。

The article analyses the shortcomings of economic double taxation implemented by one-person company, and points out that such a practice not only goes against the principles of fairness and economic efficiency in tax, but also violates the principle of competitive neutrality in the tax law theoretically. Therefore, in view of the related international taxation systems, and the comparative analysis of the main modes of avoiding and eliminating double tax raised by Chinese scholars, this article suggests that one-person company should adopt the full merged tax system or tax credits system, in order to avoid the negative effect of economic double taxation on it.