企业投资税收处理相关问题研究

【作者】 赵国旺；

【导师】 张炜；

【作者基本信息】 东北财经大学 ， 财政学， 2003， 硕士

【摘要】 鉴于投资在国民经济中的重要地位，本文分析了税收对投资的影响、处理原则和一些典型国家的税务机关对企业投资的处理方法，由此对我国企业投资的税收处理加以评价，结合具体情况，分析其不足，以及解决缺陷的方法。 本文共分成四个部分： 第一部分：税收对投资有很重要的影响。首先分析投资的经济学涵义，财务会计涵义和税收对投资的界定，并简要比较投资的财务会计涵义与税收对投资界定的不同，并进一步从税收的角度对投资进行分类。其次分析税收对企业投资行为的影响，税收不能直接影响企业的投资行为，但可以通过对投资收益和投资风险向企业传递这种影响。最后，总结税收对投资处理的原则，税收对投资的处理要消除或减轻对企业股息性所得的重复征税，保持利息、股息等投资所得和投资转让增值(资本利得性质)的税负平衡，防止企业过分使用负债的弱化资本现象，鼓励企业的长期投资，防范和化解因企业过分负债或短期资本过度动荡造成的金融风险。在实际业务操作中，税务机关还要运用实质课税的原则。 第二部分：企业投资税收处理的国际比较和探析。首先，介绍典型国家，如美国、英国和日本的投资税收处理，并对其进行分类。其次通过对比，分析典型国家的投资税收处理的共同点和不同点，并进一步探讨造成这些共同点和不同点的原因。最后，总结我国从典型国家税收处理中可以得到的借鉴。 第三部分：对我国企业投资税收处理政策和制度进行分析。这一部分主要探讨了二个问题。一是我国现行税法对企业投资的税收处理的基本政策和制度。税收通过对被投资方的税收优惠政策，鼓励特定投资；通过对企业投资分回的股息或利润进行税收抵免，避免重复征税；介绍我国对于资本利得的税收处理和防范资本弱化的税收规定；最后，对税收和会计在投资业务处理的差异进行阐述。二是对我国企业投资税收处理存在的问题进行分析。主要是我国对投资的税收鼓励缺乏规范和明确，对资本利得、资本弱化和金融衍生产品的税收规定存在缺陷，税收和会计在投资业务上的差异缺乏协调。 第四部分：我国企业投资业务税收处理制度的重塑。这一部分是从五个问内容摘要题分别阐述的。一是对我国税收优惠政策的完善，二是对税收与会计的差异的协调，三是对资本弱化的控制，四是金融衍生工具税收处理方法的选择。五是对投资资本利得的特殊税收处理。更多还原

【Abstract】 Seeing that the important position in national economy of investment, has analyzed that tax revenues are to the influence that makes the investment in this thesis, It is to the treatment method which the enterprise invests in to deal with the tax authority of the principle and some typical countries, Therefore deals with and appraises the tax revenue that the enterprise of our country invests, combine the concrete conditions, It is analyzed that its is insufficient, and the method to solve defect.This thesis is divided into four parts:The first part: The tax revenue has very important influence in making the investment. Analyzing the economics meaning of investment at first, financial accounting meaning and tax revenue define what has been made the investment, And the brief financial accounting meaning and tax revenue that relatively make the investment are to investing in the difference defined. And classify to making the investment from the angle of the tax revenue further. Analyze tax revenue invest the influence of the behavior to the enterprise, the tax revenue can’t influence the investment behavior of the enterprise directly, but can influence through transmitting this kind the investment return and investment risk to the enterprise. At last, summarize to investing principle that deal with, tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income, Keep interest, dividend, invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ), Prevent enterprises from using the thin capitalization phenomenon in debt excessively, encourage the long-term investment of the enterprise. Take precautions against and dissolve because financial risks that the capital excessive turbulence too short-term or in debt of enterprise cause. In the real business operates, the tax authority will use the principle that the essence levies a tax.The second part: The international comparisons and visiting and analyzed of tax revenue treatment of investment in enterprise. First of all, introduce the typicalcountry, deal with investment tax revenue of U.S.A., Britain and Japan, and classify it. Secondly through comparing with, the common ground and a bit more different that analyzes investment tax revenue of the typical country and deals with, and probe into and cause these common grounds and a bit more different reasons further. At last, summarize the reference that our country can be gotten while dealing with the typical state revenues.The third part: Invests tax revenues and deals with the policy and system to analyze to the enterprise of our country. Two questions that this part has been probed into mainly. First, basic policy and system of dealing with the tax revenue, which the enterprise invests in current tax law of our country. The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment; Through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, Avoid levying taxes repeatedly; The tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization; At last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant . Second, invest tax revenue deal with problem that have analyzed to of our country enterprises. Mainly it is our country that encourages and lack standard and clear to tax revenue that invest, at capital profit must, thin capitalization and finance spread out and produce tax revenue sampled stipulate the defect of having, and the tax treatment and accountant on invest business scarce to coordinate difference.The fourth part: Of our country investment in enterprise punishes the reinventing of the system by business tax revenue. It was explained from five separate aspects partially. It is perfect first, to tax revenue pref更多还原