免除经济性重复征税的方式及对我国的借鉴

[]2002-11-04[](1971-),,,,(CPA),(,100872)[],,,,,[];;;[]F830[]A[]1007-9556(2003)01-0059-04AvoidanceofDoubleLevyanditsLessonsforChineseEconomyMACai-chen(FacultyofFinanceandBanking,ChinaRenminUniversity,Beijing,100087China)Abstract:Therearetwolevysystemsincollectionofcorporateincometaxes.Theyarecloselyrelatedwiththelevelsofeconomicdevelop2ment,taxationadministration,andcreditworthinessofpersonsindifferentcountries.Wehavealwayspracticedtheclassicalsystemwithun2avoidabledoublelevy.Weshould,therefore,intheshortterm,resorttodividendgainlevyand,inthelongrun,turntothepracticeofinte2gratedtaxcredit.Keywords:incometax;doubletaxation;dividendgainlevy;integratedtaxcredit,,(),,,,,,(),,,,,,,,,100,,53.6(100(1%33%)(1%20%),46.4%,,[1],,,,,,8,,,8,,795///////JournalofShanXiFinanceandEconomicsUniversityFeb.,2003Vol.25No.120032251©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.()(partnershipapproach),,,,,,,,,,,,,S,S,,S(SubchapterS),35,,,S[2]S,,,,()(dividend-paiddeductionsystem),,,,,,,;,(dividend-paidcreditsystem),()(split-ratesystem),,,(Thesplit-ratecorporationincometax),,()(dividend-exemptionsystem),,,,,199271,,,,(dividend-credsystem),,:=-()(imputationsystem),,;,,,,,,;,()(hybridsystem),,,,,,,():(1)100100100100100(2)4040404040(3)100=(1)60=(1)-(2)60100=(1)(4)33=(3)33%19.81319.833(5)67=(1)-(4)80.28780.267(6)8=(2)20%888-2.5641=(4)+(6)27.82127.830.44:33%,20%50%,33%,40%06///////JournalofShanXiFinanceandEconomicsUniversityFeb.,2003Vol.25No.120032251©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.100%==33,=X=20,=33-20=13(),(100-40=60),==19.8-2.56:==3340%=13.2,=+=40+13.2=53.2,==53.220%=10.64,=-=10.64-13.2=-2.56,,,,()[3],,,(1991):,,50%,,,,,,,,2030,,,,,,,,,1000,10%;1000,1000,5%,10%[4],,,;,,,,,,[5],,,,,,12,7;,33%;20%,,,,,,,16///////JournalofShanXiFinanceandEconomicsUniversityFeb.,2003Vol.25No.120032251©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.(),,20%,,,[6],,1992,[7],,,:,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,:,;,,,,:[1]:20021[2]8990,,198711[3]175,,,200181[4]32,,,19925[5]7379,,,19967[6]:,19987[7]::(,,1992)[][1]J.[M].:,1997.[2].(1)[M].:,2001.[3].[M].:,1996.[4],.[M].:,2001.[5].[M].:,1995.[6].[M].:,1998.[7].:[M].:,1999.[8].[M].:,2000.[9].[M].:,1995.[:]26///////JournalofShanXiFinanceandEconomicsUniversityFeb.,2003Vol.25No.120032251©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.