我国所得税重复征税问题探讨

Discussing the Double Taxation Issue on the Income Tax in China

所得税对经济发展的重要性不言而喻,其重复征税问题所致的经济扭曲愈发受到重视。本文首先对我国所得税重复征税现状做出阐述,认为消除重复征税是稳定我国经济发展必须完成的任务;其次从我国税制和计税征税方法的弊端两方面分析重复征税现象产生的原因,并分析所得税重复征税对投融资决策的影响;接着通过总结各国消除所得税重复征税的方法以探索适用于我国的方法。最后提出,为达到避免所得税重复征税的目的,在短期和长期中,我国除选择合适的所得税制和计税征税方法外,还需要提高整体税收征管水平。

Significance of income tax on the development of economy is obvious. It has been increasingly recognized that the double taxation on income tax has made the economy unhealthy. This thesis first states the current situation of the double taxation on income tax, arguing that double taxation should be eliminated in order to stabilize Chinese economy. Then, in terms of Chinese tax system and drawbacks of our tax assessment and taxation, it analyzes the reasons for the existence of double taxation and the influence of double taxation on income tax upon investing and financing decisions. Besides, it sumnlarizes the methods of other countries to demolish double taxation on income tax and tries to find out a way suitable for China. Finally it holds that in order to avoid double taxation on income tax, China should generally level up the taxation system in addition to selecting suitable income tax system, tax assessment and taxation.