欧美国家减税动向与中国制造企业所得税改革的功能定位

The Trend of Tax Reduction in European Countries and the United States and the Functional Orientation of Manufacturing Corporate Income Tax Reform in China

国际金融危机席卷全球后,欧美发达国家纷纷采取减税措施吸引制造业回流,适时调整企业所得税的功能定位,以刺激疲软的实体经济。反观中国,所得税功能定位的不当致使税收杠杆作用无法充分发挥,成为阻碍中国制造业转型的重要因素,这无疑将中国制造业企业所得税改革问题推向风口浪尖。结合中国供给侧改革、结构性减税的改革背景和当下制造业所得税功能定位不妥问题,中国制造业企业所得税制的完善应以中长期改革为目标,适当弱化组织财政收入功能,充分强化其宏观经济调控职能。

After the international financial crisis,the European countries and the United States have taken tax reduction measures that can attract the back-flow of manufacturing industry and adjusted the functional orientation of corporate income tax to stimulate the weak Real Economy. In China,the inappropriate functional orientation of corporate income tax has limited the leverage of tax revenue and in result hindered the transformation of the manufacturing industry,which undoubtedly makes corporate income tax reform urgent. Considering the background of supply-side reform and structural tax reduction and the problem of inappropriate functional orientation of manufacturing corporate income tax,this article suggests that the perfection of manufacturing corporate income tax system should set up medium and long term reform targets,weaken the function of organizing fiscal revenue appropriately and strengthen the function of macroeconomic regulation adequately.