摘要
在政策肯定国有资本和民营资本共同发展的前提下,国有企业和民营企业间的所得税税收优惠差异对此提出了难题,也阻碍了税收平等原则的实现。然而,税收平等原则作为税收原则之一,无疑有其理论基础和现实需要。完善我国税收平等原则,应以税收平等原则对税收优惠制度进行矫正,立法内容上以目的为标准分类设计税收优惠,且完善国企和民企所得税税收优惠制度。
While China's policies affirm that the state-owned enterprises and private-owned enterprises should co-develop on an equal basis,the differences of income tax preference between them hinder the realization of the principle of taxation equality.However,as one of the taxation principles,the principle of taxation equality should be realized due to its theoretical basis and practical need.The tax preference system should be rectified based on the principle of taxation equality to perfect the principle,which requires the classification of tax preference according to different purposes and the income tax preference systems of the state-owned enterprises and private-owned enterprises should be both optimized.
作者
毕加灏
BI Jia-hao(School of Economic Law, East China University of Political Science and Law, Shanghai 200042, China)
关键词
税收平等原则
所得税税收优惠
税收中立
principle of taxation equality
income tax preference
neutrality in taxation
