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给予上市公司所得税“先征后返”的税收优惠有其历史的合理性,但它作为一种过渡性措施,只是扶持上市公司的权宜之计。因其外在的不规范性,在2001年底,地方政府自定的“先征后返”政策最终被取消,从而增加了享受该项优惠政策的上市公司的税收负担。由于我国上市公司投资者的收益被重复征税,因此上市公司税负的加重必然也将增加部分投资者的税收负担,而推行以“虚拟法人”为理论基础的所得税制度并且适当降低企业所得税税率是解决投资收益重复征税的良方。
Tax concessions for giving income tax to listed companies “first come back to back” have their historical rationality, but as a transitional measure, it is only an expedient measure to support listed companies. Because of its external non-standardization, at the end of 2001, the local government’s custom-first-return policy was eventually canceled, thus increasing the tax burden on listed companies that enjoy the preferential policies. As the income of investors in listed companies in our country is repeatedly taxed, the tax burden of listed companies inevitably will also increase the tax burden on some investors, and introduce the income tax system based on the theory of “virtual legal person” and appropriately reduce the corporate income tax rate It is a good way to solve the double taxation of investment income.