【作者】 陈丽；

【导师】 於鼎丞；

【作者基本信息】 暨南大学 ， 国民经济学， 2003， 硕士

【摘要】 所得税的作用日益重要，它在众多发达国家和地区业已确立了主体地位。由于在所得税内部，公司所得税与享有公司利润的股东所支付的个人所得税相互作用，产生公司股利分配上的经济性重复课税问题。经过对“古典制”和“溯源制”进行比较，发现“古典制”由于未消除重复课税而带来税收公平和效率的损失。消除或缓解公司所得税和个人所得税之间的经济性重复课税，实现两者的协调，发挥整个税收制度的总体功能，是当今各国或地区税制研究的重要课题。在实践中，它们都对如何解决此类经济性重复课税问题做了大量的努力，并采用了一些“两税合一”的方法对公司所得税和个人所得税进行协调，我国台湾地区也于1998年实施了“两税合一”的所得税税制。尽管各国和地区视其政策目标的不同选择不同的方法，但都从不同程度缓解甚至消除了重复课税，从而有助于更好地实现税收公平和效率的目标。 以所得税为主体税种的税制结构是大陆税制建设的中期目标之一，目前，企业所得税和个人所得税采用的是“古典制”的形式，两税分立且未建立起协调机制，经济性重复课税的弊端将日益突出，造成公平与效率的损失，影响税制整体功能的发挥。因此，改革现行所得税，消除企业所得税和个人所得税之间的经济性重复课税，是完善大陆税制重要的一环。 所得税“两税合一”理论上有八种方法，在分析各种方法的利弊得失、借鉴其它国家和地区经验的基础上，立足于中国大陆的国情，设计并选择科学的方案，加强配套措施的施行是大陆所得税“两税合一”改革的现实要求。更多还原

【Abstract】 Income tax is very important. It has been the main tax category in the tax system in many developed country or area. Among the income tax, the corporation income tax and individual income tax influence each other, and it leads the economic double taxation. The classical income tax leads the loss in fairness and efficiency through comparing the classical income tax with integrated income tax. How to avoid the economic double taxation among the corporation income tax and individual income tax and develop the whole function of tax system is an important topic in the research of tax system in many countries and area. They carried out the integrated income tax system to harmonize these two kinds of taxes. And Taiwan area has carried out the integrated income tax system in 1998. Though deferent method selected by the countries’ policy aim, it has avoided the double taxation in some degree and helped to realize the fairness and efficiency of tax.The tax system based on income tax as the main tax category is the medium-term goal in our tax construction. Now, we select the classical income tax and it leads many disadvantages. So the actual tax system must be reformed to avoid the double taxation on investors’ earnings. It is very important for the construction of the tax system in China’s mainland.There are eight kinds of method to carry out the integrated income tax system in theory. We must design and select the scientific formula based on the comparing these method and analyzing the situation of our country.更多还原