公司所得税最新国际发展趋势研究

New International Development Trend of Corporate Income Tax

2008年全球金融危机之后,发达国家从应对财政压力到促进增长,公司所得税作为对企业利润的征税也体现出相应的特征。近年来,国际上公司所得税发展呈现出三大主要趋势:降低税率的所得税竞争再现、研发税收优惠大力鼓励创新、加强国际反避税增加跨境税源。这种趋势还可能在未来几年中持续。

The developed countries have faced fiscal pressure and growth pressure after 2008 global financial crisis, and the development of the corporate income tax has reflected the similar characteristic. Recently, there are three main features in corporate income tax, including the competition in reducing the tax rate, tax incentive in R＆D for innovation and anti-tax avoidance to increase cross-border tax base. These trends are likely to continue over the next few years.