消除股息所得经济性重复课税的若干方案研究
财经研究 2015 年 第 41 卷第 07 期, 页码:
摘要
参考文献
摘要
2008年,我国的企业所得税法基本消除了企业间相互投资分回利润的重复课税;当今世界许多国家也已消除或缓解了个人投资于企业所获股息所得的重复课税。这一改革也被称为“企业所得税与个人所得税的一体化改革”。文章基于上述背景,首先梳理了学界对我国这一税制发展趋势的研判与建议;其次,运用税收统计和上市公司的整体与个体数据,测算并比较了主要备选方案的减税效应,“双税率法中降低个人所得税税率的方法”具有最缓和的减税效果,“归集抵免法”与“个人所得税免税法”的效果居中,而“企业所得税免税法”的减税幅度最大;再次,考虑非上市企业与上市公司税收待遇不同造成的扭曲效应及征纳双方避税与反避税博弈的法理分析,改革的必要性更加紧迫;最后,结合我国“逐步建立综合与分类相结合的个人所得税制”的整体改革方向,提出了消除股息所得重复课税的近、中、远期的方案,分别是“个人所得税免税法”、“企业所得税免税法”和“归集抵免法”。文章借鉴国际经验并结合我国现实数据进行的改革效应模拟测算,为相关税制发展提供了参考。
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[2]安体富,陈韵如.评析台湾地区实施的两税合一税制(下)[J].涉外税务,2001,(9):44-48.
[3]财政部税政司.史耀斌,张天犁,冯冰,等.股息红利双重征税问题与改革研究[EB].财政部网站http://www.mof.gov.cn/zhengwuxinxi/diaochayanjiu/200806/t20080619_47076.html,2005.
[4]杜莉,陈建萍,张立早.从股息税对公司资本成本的影响谈我国的股息税制改革[J].世界经济情况,2007,(1):52-57.
[5]关华,潘明星.我国股息重复征税及其减除[J].管理世界,2011,(5):174-175.
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[7]李增福,张淑芳.股利所得税减免能提高上市公司的现金股利支付吗——基于财税〔2005〕102号文的研究[J].财贸经济,2010,(5):26-31.
[8]刘丽坚.消除股息经济性重复征收所得税的方案比较[J].税务研究,2004,(2):45-47.
[9]钱晟,卢凌波.当前我国所得税制中的经济性重复课税问题探析[J].当代财经,2002,(9):23-26.
[10]魏志梅.企业所得税与个人所得税一体化的国际比较与借鉴[J].税务研究,2006,(9):71-74.
[11]新华网.一场关系国家治理现代化的深刻变革——财政部部长楼继伟详解深化财税体制改革总体方案[EB].财政部网站http://www.mof.gov.cn/zhengwuxinxi/caizhengxinwen/201407/t20140704_1108534.html, 2014.
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[16]Francis D R. Debating stimulus role of dividendtax cut[J]. The Christian Science Monitor, 2003,(1): 17.
[17]Goode R. Alternative approaches to the integration of corporate and income taxes[C]. Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association.1947,(40): 134-146.
[18]Harris P. Corporate tax law: Structure, policy and practice [M]. Cambridge:Cambridge University Press, 2013.
[19]McLure C E. Must corporate income be taxed twice?[M].Washington,D C:Brookings Institution Press, 1979.
[20]Modigliani F, Miller M H. The cost of capital, corporation finance and the theory of investment[D]. American Economic Review,1958,48(3): 261-297.
[21]OECD. Fundamental reform of personal income tax[R]. OECD Tax Policy Studies No.13, 2006.
[22]Poterba J M,Summers L H. The economic effects of dividend taxation[R]. NBER Working Paper No. 1353, 1984.
[23]Poterba J. Taxation and corporate payout policy[R]. NBER Working Paper No. 10321,2004.
[24]Surrey S S. Reflections on “integration” of corporation and individual income taxes[J]. National Tax Journal. 1975,(3): 335-340.
[25]Warren A. The relation and integration of individual and corporate income taxes[J]. Harvard Law Review, 1981,94(4): 717-800.
[26]Waren A,The American Law Institute. Federal income tax project: Integration of the individual and corporate income taxes[M]. Executive Office,the American Law Institute,1993.
[27]Wilkinson B R. Testing the “new” and traditional views on dividend taxation in an integrated tax setting [D]. Dissertation of Texas Tech University,2002.
[2]安体富,陈韵如.评析台湾地区实施的两税合一税制(下)[J].涉外税务,2001,(9):44-48.
[3]财政部税政司.史耀斌,张天犁,冯冰,等.股息红利双重征税问题与改革研究[EB].财政部网站http://www.mof.gov.cn/zhengwuxinxi/diaochayanjiu/200806/t20080619_47076.html,2005.
[4]杜莉,陈建萍,张立早.从股息税对公司资本成本的影响谈我国的股息税制改革[J].世界经济情况,2007,(1):52-57.
[5]关华,潘明星.我国股息重复征税及其减除[J].管理世界,2011,(5):174-175.
[6]李林木.综合与分类相结合的个税改革:半二元模式的选择与征管[J].财贸经济,2012,(7):13-20.
[7]李增福,张淑芳.股利所得税减免能提高上市公司的现金股利支付吗——基于财税〔2005〕102号文的研究[J].财贸经济,2010,(5):26-31.
[8]刘丽坚.消除股息经济性重复征收所得税的方案比较[J].税务研究,2004,(2):45-47.
[9]钱晟,卢凌波.当前我国所得税制中的经济性重复课税问题探析[J].当代财经,2002,(9):23-26.
[10]魏志梅.企业所得税与个人所得税一体化的国际比较与借鉴[J].税务研究,2006,(9):71-74.
[11]新华网.一场关系国家治理现代化的深刻变革——财政部部长楼继伟详解深化财税体制改革总体方案[EB].财政部网站http://www.mof.gov.cn/zhengwuxinxi/caizhengxinwen/201407/t20140704_1108534.html, 2014.
[12]Amromin G,Harrison P,Sharpe S. How did the 2003 dividend tax cut affect stock prices?[J]. Financial Management, 2008, 37(4):625-646.
[13]Dopiriak R. Double taxation through direct taxes and its elimination following the 2004 tax reform[J]. BIATEC, 2004,12(8): 16-20.
[14]Edwards C. Dividend taxation: Nearly all major nations relieve double taxation [R]. Before the Senate Democratic Policy Committee in USA, 2003.
[15]Feldstein M, Poterba J,DicksMireaux L. The effective tax rate and the pretax rate of return[J]. Journal of Public Economics, 1983,21(2):129-158.
[16]Francis D R. Debating stimulus role of dividendtax cut[J]. The Christian Science Monitor, 2003,(1): 17.
[17]Goode R. Alternative approaches to the integration of corporate and income taxes[C]. Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association.1947,(40): 134-146.
[18]Harris P. Corporate tax law: Structure, policy and practice [M]. Cambridge:Cambridge University Press, 2013.
[19]McLure C E. Must corporate income be taxed twice?[M].Washington,D C:Brookings Institution Press, 1979.
[20]Modigliani F, Miller M H. The cost of capital, corporation finance and the theory of investment[D]. American Economic Review,1958,48(3): 261-297.
[21]OECD. Fundamental reform of personal income tax[R]. OECD Tax Policy Studies No.13, 2006.
[22]Poterba J M,Summers L H. The economic effects of dividend taxation[R]. NBER Working Paper No. 1353, 1984.
[23]Poterba J. Taxation and corporate payout policy[R]. NBER Working Paper No. 10321,2004.
[24]Surrey S S. Reflections on “integration” of corporation and individual income taxes[J]. National Tax Journal. 1975,(3): 335-340.
[25]Warren A. The relation and integration of individual and corporate income taxes[J]. Harvard Law Review, 1981,94(4): 717-800.
[26]Waren A,The American Law Institute. Federal income tax project: Integration of the individual and corporate income taxes[M]. Executive Office,the American Law Institute,1993.
[27]Wilkinson B R. Testing the “new” and traditional views on dividend taxation in an integrated tax setting [D]. Dissertation of Texas Tech University,2002.
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杨默如, 李 平. 消除股息所得经济性重复课税的若干方案研究[J]. 财经研究, 2015, 41(7): 0.
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