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一、企业所得税制改革 企业所得税制改革的目标是:调整、规范国家与企业之间的分配关系,促进企业经营机制的转换,实现平等竞争。 1.统一内资企业所得税,从1994年1月1日起,所有内资企业,包括国有企业、集体企业、私营企业以及股份制企业和各种形式的联营企业,均实行统一的企业所得税。 2.内资企业所得税实行33％的比例税率。这个税率水平与国际上基本接近。鉴于目前部分企业所得税实际负担低于33％;因此在两年内实行27％和18％的过渡税率,并主要照顾国有大中型企业。 3.统一企业所得税的税前列支标准,改变目前应纳税所得额的确定从属于企业财务制度的状况,以保护所得税基本不受侵蚀。 4.取消所得税税前还贷的办法,实行税后还贷。同时取消“两金”和“国营企业调节税”,按“两则”规定,企业的贷款利息进成本,加速折旧,这样税改后企业的还贷能力有所增强。实行税后还贷,也是改革投资体制,促进企业转换经营机制,提高经济效益的一项必要措施,也是国际上的通行做法。
I. Reform of the Enterprise Income Tax System The objective of the reform of the enterprise income tax system is to adjust and standardize the distribution relations between the state and the enterprises so as to promote the transformation of the business operation mechanism and achieve equal competition. 1. Uniform domestic-funded enterprise income tax Since January 1, 1994, all domestic-funded enterprises, including state-owned enterprises, collective enterprises, private-owned enterprises, joint-stock enterprises and various forms of affiliates, have adopted a unified enterprise income tax. 2. Domestic-funded enterprise income tax rate of 33%. This tax rate is basically the same as that of the rest of the world. In view of the fact that part of the current corporate income tax burden is less than 33%, the transitional tax rates of 27% and 18% are implemented within two years and mainly take care of the large and medium-sized state-owned enterprises. 3. Unified enterprise income tax pre-tax standards, to change the current taxable income to determine the subordinate to the status of the corporate financial system to protect the income tax basic erosion. 4. Cancellation of income tax before repayment approach, the implementation of after-tax repayments. At the same time, “two funds” and “tax adjustment of state-owned enterprises” should be canceled at the same time. According to the “two rules”, the loan interest of enterprises should be injected into the cost and accelerated depreciation. As a result, the loan repayment ability of enterprises has been enhanced. Repaying after-tax loans is also an essential measure for reforming the investment system and promoting enterprises’ transformation of operating mechanisms and economic benefits. It is also an internationally accepted practice.