税收中性视阈下的企业所得税矫正——以纳税主体的扩张为因应

Corporate Income Tax Correction under the Threshold of Tax Neutrality—Expansion of Tax Subjects as a Consequence

税收中性原则对优化营商环境所要求的市场主体平等保护和公平竞争具有重要意义。企业所得税隐含的间接税属性决定其应遵循税收中性原则。现行企业所得税偏离税收中性,关键不在于经济性双重征税所致“税负不公”,而在于纳税主体的界定偏差。问题根源于企业法定主义与税收法定主义的双重约束下纳税主体与私法主体的捆绑,突破点在于税法对“企业”这一纳税主体的重新界定。以有限责任为核心要素,将税法上的“企业”界定为投资人承担有限责任而营利的经营性实体,能以较低的制度成本促进企业所得税法向税收中性回归,故企业所得税纳税主体应扩张至有限合伙中的有限合伙人及其份额拟制出的“企业”以及营业信托中的信托计划。对于由此引发的税收负担,可根据营利能力等因素进行梯度化税率调整来缓解或消除。

The principle of tax neutrality is of significant importance to optimizing the business environment,particularly in ensuring equal protection and fair competition among market entities.The implicit indirect tax attribute inherent in corporate income tax necessitates adherence to the principle of tax neutrality.The deviation of the current corporate income tax system from tax neutrality does not primarily stem from“tax inequities”caused by economic double taxation but rather from deviations in the definition of taxable entities.The root of this issue lies in the bundling of taxable entities with private law entities under the dual constraint of corporate legalism and tax legalism.The breakthrough lies in the redefinition of“enterprise”as a taxable entity under tax law.Centered on the core element of limited liability,defining“enterprise”under tax law as a profit-making business entity where investors bear limited liability can facilitate the regression of corporate income tax law towards tax neutrality with relatively low institutional costs.Consequently,the taxable entities for corporate income tax should be expanded to include limited partners and the“enterprises”constructed from their shares in limited partnerships,as well as trust plans in business trusts.Regarding the resultant tax burden,it can be mitigated or eliminated through graduated tax rate adjustments based on factors such as profitability.