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对股息的经济性双重征税严重阻碍了私人投资的增长,所得税一体化势在必行。在我国当前条件下,现实的选择是实行个人资本使用成本扣除制,即采取在企业所得税前将个人资本的使用成本按资本投入额的一定比例给予扣除的方式,在低执行成本的条件下达到适度消除双重征税的目的,同时又避免了税收政策对公司筹资方式选择等行为的扭曲。
Double taxation on the economic efficiency of dividends has seriously hindered the growth of private investment and the integration of income tax is imperative. Under the current conditions in our country, the realistic choice is to impose a deduction system for the use of personal capital, that is, to adopt a method of deducting the use cost of personal capital according to a certain percentage of the capital investment amount before the enterprise income tax and to achieve it at a low implementation cost Moderately eliminate the purpose of double taxation, and at the same time, avoid the distortions of the tax policy on the choice of the way of raising funds.