企业所得税税率税基的国际发展趋势及对我国的改革

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浙江财经学院硕士学位论文

摘要

企业所得税制度的产生只有近百年的历史，比个人所得税制度晚一百年左右。

但企业所得税制度的发展速度很快，为了争夺国际贸易的流动资本，在国际经济

中占取优势地位，大多数国家采取了强劲的企业所得税改革措施。20 世纪以来，

全球经历了五次大的企业所得税改革。尤其是 20 世纪 80 年代以来，发达国家和

发展中国家相继进行了一系列的企业所得税降低税率，拓宽税基的改革。随着经

济全球化的不断深化，各国的税制改革与完善，出现越来越多的相关性和协调性。

企业所得税降低税率、拓宽税基的国际发展历程，是众所周知的事情。但是

国际上企业所得税税率税基发展到什么程度，未来企业所得税的发展又有什么样

的趋势？我们只有经过对发达国家和发展中国家企业所得税税率税基影响因素的

研究，以及各国税制的比较，才能得出，才不会一味的为了降低企业所得税而降

低企业所得税。企业所得税税率税基的国际发展趋势研究，使我们能够更好的了

解我国的企业所得税发展的程度和以后发展的方向，对我国企业所得税税率税基

的改革与政策完善，对我国保持国内经济稳定，提升国际竞争力，吸引国外资本，

以及对我国企业长期的健康发展，都具有非常重要的意义。

本文以企业所得税税率税基的基本概念和理论为基础，就发达国家和发展中

国家企业所得税税率税基的发展历程，以及影响因素进行分析，进而得出企业所

得税率税基的未来发展趋势。本文最后，介绍了我国企业所得税税率税基的发展

历程与现行政策，与各国企业所得税税率税基进行比较分析，同时借鉴国外改革

经验，提出我国企业所得税税率税基的改革方向与近期改革的建议。全文共分为

五章，具体内容如下：

第一章，简要介绍了研究背景、国内外主要文献和研究现状，并指明本文的

研究方法、创新点等。

第二章，总括性地介绍了企业所得税税率税基的定义和理论。因为各国企业

所得税制度的结构是不同的，本章介绍了企业所得税税率税基的基本理论，对我

们的研究范围进行界定，为我们分析国际上企业所得税税率税基演变及改革趋势

提供理论基础。

第三章和第四章，分别介绍了发达国家和发展中国家的企业所得税发展历程

和改革动向，然后分析了企业所得税税率税基的变化规律的影响因素，利用税收

政策的变化规律，对企业所得税税率税基的变化趋势进行研究。

浙江财经学院硕士学位论文

第五章，是对我国企业所得税的发展历程和趋势研究，本章也是比较重要的一

章。首先，对我国企业所得税发展历程进行了简单描述；其次，就我国税率税基

方面进行国际税制比较，并借鉴外国企业所得税发展趋势，预测我国企业所得税

税率税基的发展趋势；最后，结合我国经济和社会的发展状况，针对我国企业所

得税税率税基中存在的问题，提出近期税制改革的建议。

文章的最后，为本文的总结。通过本文的研究，得出发达国家和发展中国家的

企业所得税名义税率和实际税率都是下降的，而且下降的速度会越来越小；而在

企业所得税税基方面，各国会在税收优惠、所得费用扣除、一体化等方面越来越

完善。由于国际经济贸易的增加，企业所得税税率税基出现趋同性，使得我国在

企业所得税税率税基改革，也不能脱离企业所得税税率税基的国际发展趋势。根

据我们的研究结论，考虑我国现行企业所得税税率税基的现状，启示我们要适当

降低税率，完善企业所得的费用扣除、税收优惠政策，以及解决重复征税问题等。

本文是在借鉴众多国内外企业所得税的研究成果基础上完成的，然而，与其他

论著相比，本文具有自己的特点和创新，有一定的学术参考价值，主要包括以下

两个方面：

一方面，本文研究存在的创新点是，在考虑发达国家与发展中国家的企业所

得税发展历程的基础上，对演变过程进行了影响因素分析，得出了税率税基的国

际发展趋势，并根据这一趋势提出了我国完善企业所得税的路径。

另一方面，本文采取理论与实践相结合的分析方法，以及实证分析与规范分

析相结合的方法。在写作过程中既有对企业所得税制度的税率税基的设计的理论

分析，也有对各国税收税率税基制度发展的实际分析；发达国家与发展中国家企

业所得税的变化历程就是实证分析的例子，对企业所得税税率变化趋势的设计以

及对税基的完善政策属于规范分析。

关键词：企业所得税；税率；税基；发展趋势；改革建议

浙江财经学院硕士学位论文

III

ABSTRACT

The corporate income tax system generates nearly a century of history, about a

hundred years later than the personal income tax system.But the construction of the

corporate income tax system is very fast, in order to compete the international capital

flows，taking advantage in the international economy, strong corporate income tax

reform measures have been taken in most countries.Since the 20th century, the world

has experienced five times of corporate income tax reform.In particular, since the 1980s,

the developed countries and developing countries have undertaken a series of corporate

income tax reform by cutting tax rates and broadening the tax base.With the deepening

of economic globalization,national reform and perfection of tax system, increasing the

relevance and consistency.

As we all know, the corporate income tax to reduce tax rates and broaden the tax

base, is an international development course.But at the international level,to what extent

the corporate tax rate and base will be,and what is the trend of the future corporate

income tax systom?Only by the study of factors affecting the rate and base of developed

and developing countries' corporate tax,as well as the national tax system compared, can

we obtain the result,and not just for reducing corporate income tax and lower corporate

income taxes.Study on the development international trend of corporate income tax rate

and base,enables us better to understand our country's enterprise income tax

development degree and the develop direction in the future, and to the tax base and rate

of the corporate tax reformed and improved, to enhance international competitiveness

and attract foreign capital, as well as long-term healthy development of enterprises in

China, have a very important significance.

In this paper, based on the basic concepts and theories of corporate income tax rate

and base，through the study of the development process of tax base and rate of the

devolped and devoloping countries, analyses the factors affecting historical evolution

rule of the corporate income tax.The paper has further forecast the future development

trend of the tax base and rate through this rule. At the end of the article,it introduces the

historical change process and the current policy of our country’s corporate income tax.

By comparing with the tax base and rate in other countries,and learn from their reform

experience,it proposes the change tendency, which will be able to prvide evidence for

chinese corporate income tax reform,and some suggestions were put forward. The thesis

is divided into five chapters, as follows:

浙江财经学院硕士学位论文

The first chapter of the thesis, gave a brief introduction on the major domestic and

foreign research background, literature and research,and also pointed out the research

methods and innovation.

The second chapter, generality introduced the definition of the corporate income

tax rate and base,as well as its theory. Because of the structure of the corporate income

tax system in different countries is different, so this chapter describes the concept and

scope of the corporate income tax rate and base, to define the scope of our study. In

order to provide a theoretical basis for the research, we elaborated the basic reform

theory of the corporate income tax rate and base. Third chapter and the fourth

chapter,separately introduced the development course and the reform trend of the

developed and developing countries' corporate income tax rate and base,it also analysed

the factors affecting historical evolution rule of the corporate income tax.And the paper

has further forecast the tax base and rate future development trend through this rule.

The fifth chapter is a study on the development course and trend of our corporate

income tax, this chapter is also very important in this article.First of all,a brief

description of the development course of our corporate income tax rate and

base.Secondly,comparing the rate and base with that of other nations,learning from

foreign contries' development trend in the corporate income tax rate and base,forecasts

our future choices in the corporate income tax rate and base.Finally,combine our

economic and social development condition,put forward some reform proposals,to solve

the existing problems in our corporate income tax rate and base.

Finally, we made the summary to the article research content. Through this

research, we concluded that both developed and developing countries' nominal tax

rate and the effective tax rate were all declining, and the speed will become smaller and

smaller.In terms of the tax base, States will be more and more perfect in tax incentives,

expense deduction and integration.Due to increases in international economic relations

and trade, corporate income tax rate and base convergence appears,make our reform can

not be divorced from the international trends in corporate income tax rate and

base.According to the findings of our study, taking into account the present situation of

Chinese present corporate income tax rate and base,inspires us to reduce the tax rate

suitably,and improve enterprise income deduction, tax incentives, as well as to solve the

problem of double taxation.

This article is based on many domestic and foreign research on enterprise income

tax.However, compared with other works,this article has its own characteristics,

浙江财经学院硕士学位论文

innovation, and some certain academic reference value, mainly includes the following

two aspects:

On the one hand,the innovation of this study is to consider the development

process of tax base and rate of the developed and the developing countries,and then

analysis of the factors to influence the evolution,speculated the international

development trend of tax rate and base.Meanwhile, in response to this trend ,it

estimated a perfect path of corporate income tax of our country.

On the other hand, this article takes a combination of theory and practice

analysis,as well as adopts empirical analysis and normative analysis of the combined

method.In the writing process, it uses the theoretical analysis method to design the

corporate income tax system,and the practice analysis method to study the course of

development of the national tax system.The study of the enterprise income tax change

course is an example of empirical analysis,the design of the corporate income tax rate

change trend ,and the perfection policies in the tax base belong to the normative

analysis.

Key Words: corporate income tax; tax rate; tax base; development trend; reform

浙江财经学院硕士学位论文

第一章绪论.................................................................................................................. 1

第一节选题背景及意义 ............................................................................................. 1

第二节文献综述 ......................................................................................................... 2

第三节本文的结构、创新及不足 ............................................................................. 5

第二章企业所得税税率税基的理论分析 .................................................................... 7

第一节企业所得税税率税基的概念与范围 ............................................................. 7

第二节企业所得税税率税基理论 ........................................................................... 10

第三章发达国家企业所得税税率税基的发展 .......................................................... 14

第一节企业所得税税率的演变 ............................................................................... 14

第二节企业所得税税基的演变 ............................................................................... 17

第三节企业所得税有效税率的变化 ....................................................................... 21

第四节影响因素分析 ............................................................................................... 23

第五节 OECD国家企业所得税税率税基的未来发展趋势 ....................................... 25

第四章发展中国家的企业所得税税率税基的发展 .................................................. 28

第一节发展中国家的企业所得税税率税基发展状况 ........................................... 28

第二节影响因素分析 ............................................................................................... 30

第三节发展中国家的企业所得税的未来发展趋势 ............................................... 31

第五章我国企业所得税税率税基的发展与改革建议 .............................................. 33

第一节我国企业所得税的发展历程 ....................................................................... 33

第二节我国企业所得税税率税基发展的战略选择 ............................................... 35

第三节我国企业所得税税率税基中存在的问题与改革建议 ............................... 39

总结 ................................................................................................................................ 43

参考文献 ........................................................................................................................ 45

附录.............................................................................................................................. 49

致谢 ................................................................................................................................ 50

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摘要：

浙江财经学院硕士学位论文I摘要企业所得税制度的产生只有近百年的历史，比个人所得税制度晚一百年左右。但企业所得税制度的发展速度很快，为了争夺国际贸易的流动资本，在国际经济中占取优势地位，大多数国家采取了强劲的企业所得税改革措施。20世纪以来，全球经历了五次大的企业所得税改革。尤其是20世纪80年代以来，发达国家和发展中国家相继进行了一系列的企业所得税降低税率，拓宽税基的改革。随着经济全球化的不断深化，各国的税制改革与完善，出现越来越多的相关性和协调性。企业所得税降低税率、拓宽税基的国际发展历程，是众所周知的事情。但是国际上企业所得税税率税基发展到什么程度，未来企业所得税的发展又有什么样的趋势？我...

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