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《国营企业实行税利分流、税后还贷、税后承包试点办法》规定“盈利企业一律按33％的比例税率向国家交纳所得税”。所得税税率为什么定为33％呢?《中国财经报》刊登署名文章,对此加以说明。一是与我国《外商投资企业和外国企业所得税法》规定的税率保持一致,有利于企业间平等竞争。规定33％的税率,与世界发达国家当前所得税率的平均水平大体持平。与发展中国家的平均水平略低。二是国家对集体企业、私营企业、外商投资企业和中外合资企业的外资部分只能征税,不能分利,如税率过低,实际上是对这些企业减税。这既不应该,财政也难以承受。
The “State-owned Enterprises Implementing Taxes, Profits and Diversions, Repayments after Taxes, and Pilot Projects for After-tax Contracting” stipulate that “profit-producing companies shall pay income taxes to the country at a proportional tax rate of 33%.” Why is the income tax rate set at 33%? The “China Financial News” published a signed article to explain this. The first is consistent with the tax rate stipulated in the “Law on Foreign Investment Enterprises and Foreign Enterprise Income Tax” of China and is conducive to equal competition among enterprises. The 33% tax rate is roughly the same as the average income tax rate in developed countries in the world. The average level with the developing countries is slightly lower. Second, the state can only collect taxes on the foreign capital of collective enterprises, private enterprises, foreign-invested enterprises, and Sino-foreign joint ventures, and it cannot distribute profits. If the tax rate is too low, it is actually a tax cut for these enterprises. This should neither be financial nor affordable.