经济性重复征税.doc

摘要 按照我国税法规定，公司在营利后获得一笔利润，应当缴纳企业所得税，在这笔利润缴税后分配给股东时，股东要再次缴纳个人所得税，这就形成了经济性重复征税。 经济性重复征税为公司带来了必要以上的负税压力，这不利于公司自身与我国社会主义市场经济的发展。国外长期以来为了避免经济性重复征税做出了各种实践，其中有不少值得我国借鉴之处。我国近年来新的税制改革也是为缓解经济性重复征税做出的努力，但经济性重复征税的现象仍未消除。究竟如何才能避免经济性重复征税，以后的路该怎么走，本文结合外国经验与我国国情，尝试作出合理的构想。 关键词：经济性重复征税 归集抵免制 税制改革 Ⅰ Abstract According to Chinas tax law, companies receive a profit after profit, shall pay enterprise income tax, profit after tax in the amount distributed to shareholders, the shareholders pay personal income tax again, which formed the economic double taxation. Economic double taxation for the company to bring the necessary pressure of negative tax, which is not conducive to the company itself and the development of Chinas socialist market economy. For a long time abroad in order to avoid economic double taxation to make a variety of practices, many of which are worthy of our country learn from. The new tax reform in China in recent years, but also for economical double taxation relief efforts, but the economy has not eliminate the phenomenon of double taxation. How to avoid economic double taxation, how to go beyond the way, this combination of experience of foreign countries and Chinas national conditions, try to make a reasonable idea. Keywords: Economic Double Taxation, Imputation credit system, Tax Reform Ⅱ 目录 一、经济性重复征税的定义 （一）重复征税的定义………………………………………………………………1 （二）法律性重复征税………………………………………………………………1 （三）经济性重复征税………………………………………………………………1 二、经济性重复征税对公司的影响 （一）影响公司的可支配收入………………………………………………………2 （二）影响投资者的投资行为………………………………………………………2 （三）影响先进企业形式的产生和发展……………………………………………2 （四）影响国内企业的国际竞争力…………………………………………………3 三、经济性重复征税产生原因分析 （一）对待法人的态度………………………………………………………………3 （二）国家的政策倾向………………………………………………………………4 （三）国内经济形势的变化…………………………………………………………4 四、国际上对于避免经济性重复征税的经验 （一）分率制…………………………………………………………………………4 （二）归集抵免制……………………………………………………………………4 （三）台湾地区的“两税合一”制…………………………………………………5 五、我国的税制改革 （一）“两税合一”和税率改革………………………………………………………5 （二）对我国税制改革的评价………………………………………………………6 六、关于避免经济性重复征税的构想 （一）改革的方向——归集抵免制…………………………………………………6 （二）个人所得税制的完善…