从美国哈佛商学院竞争力报告看国际税收和中国所得税改革

Review on International Taxation and Chinese Income Tax Reform Based on the Competitiveness Report of Harvard Business School

本文分析了与中国所得税改革密切相关的三个领域。首先,从美国企业所得税这一影响美国竞争力的重要因素谈起,分析其特性和改革方向,及其可能通过国际税收竞争对世界各国的影响。然后,讨论当前的国际税收合作平台如OECD/G20的BEPS和信息交换中存在的根本问题和局限性。最后,对我国税制改革可以采取的基本原则进行探讨,并介绍目前发达国家在所得税政策和征管方面的最新实践。

This article analyzes three areas closely related to income tax reform in China. First, it addresses the U. S. corporate income tax which is an important element of the U. S. competitiveness, analyzes its charac-teristics and direction of reform, as well as its potential impact on other countries through international tax competition. Then,it discusses the fundamental problems and limitations of the G20/0ECD initiatives of BEPS and information exchange. Finally, it explores potential principles for China＇s tax reform, including an introduction to the recent development in advanced countries on income tax policy and administration.