西方发达国家公司所得税制改革的趋势及借鉴

The Tendency of the Reformation of Corporate Income Tax System in the Western Developed Countries and Its Implications to China

20世纪 80年代中期以来 ,西方发达国家以公平与效率为目标 ,按照“拓宽税基、降低税率”的基本思路 ,对公司所得税制进行了广泛而深刻的改革 ,由此决定了全球企业所得税制的基本特征和发展趋势。我国企业所得税制的完善与改革 ,应置于全球税制改革的背景下 ,积极借鉴西方发达国家的成功经验 ,通过统一税法、规范税基、调整税率等措施 ,构建高效、科学的法人所得税制 。

Aiming at the equity and effciency,in light of the basic idea of broadening the tax base and decreasing the tax rate,the western developed countries have reformed the corporate income tax system extensively and profoundly since the middle of 1980's,which decided the basic character and the developing tendency of the global corporate income tax system.This essay considers,under the background of global tax system reform,the perfection of China's enterprise income tax system should be drawn on the successful experience of the western developed countries.China should build a set of efficient and scientific corporate income tax system by means of uniting the tax laws,standardizing the tax base and adjusting the tax rate,ect.,and like with the international corporate income tax system step by step.