税制改革对企业结构的影响

The Impact of Tax Reform on Enterprise Structure

十八届三中全会上,党中央从顶层设计了税制改革的方向,开启了我国新一轮大规模税制改革。标志性事件有:增值税改革,使我国增值税由生产型彻底转型成消费型,转型后又在税率等方面进行了一系列的制度完善;企业所得税方面大幅度降低小微企业所得税税负;个人所得税方面进行了巨大改革,涉及企业方面调整了经营所得的税目与五级超额累进税率。税收制度具有配置资源的重要职能。税制的改革为企业法律形式选择、企业内部结构调整、企业交易结构选择奠定了制度基础,企业要顺势而为,运用税制改革的红利,调结构,增效益。

The Party Central Committee of the Third Plenary Session of the Eighteenth Central Committee has designed the direction of tax reform from the top,which has opened a new round of large-scale tax reform in China.The iconic event of comprehensive VAT reform and increase has transformed China’s VAT from a production type to a consumption type.After the transition,a series of system improvements have been made in tax rates and other aspects;corporate income tax has greatly reduced the tax burden of small and micro enterprises;The individual income tax has undergone tremendous reforms.In respect of enterprises,the tax items of production and operation and the five-level excess progressive tax rate are adjusted.The tax system has the important function of allocating resources.The reform of the tax system has laid a system foundation for the choice of corporate legal form,adjustment of the internal structure of the enterprise,and selection of the transaction structure of the enterprise.Enterprises must follow the trend and use the dividends of the tax reform to adjust the structure and increase efficiency.