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新《企业所得税法》的出台,在形式上实现了企业所得税法的统合,①但由于外在局限和内在局限的约束,这种统合并不彻底,其统一适用仅具有相对意义,不宜过于强调。事实上,由于主体差异、客体量化、义务量化等相互关联的多重内在局限的存在,各类纳税主体所适用的具体税法规范并不一致,在不同地区、不同行业、不同领域,虽同属企业所得税法规定的纳税主体,但所适用的具体规范却可能大异其趣。同时,在制度的统一与裂分、主体的独立性与关联性、行为的商业目的性与税收目的性方面,有许多具体问题值得关注,它们集中地体现了财税法上的差异性原理。若能全面认识上述问题,有效地解决理论和实践中的相关具体问题,则对于新《企业所得税法》的有效实施和未来完善,对于解决好中央与地方的财权分配(如税收收益权的确定、汇总纳税的调整等),对于更好地提炼财税法原理,丰富财税法理论,无疑甚有裨益。
The introduction of the new “Enterprise Income Tax Law” formally achieved the integration of the enterprise income tax law. However, due to external constraints and inherent limitations, this integration is not complete, and its uniform application has only relative significance and should not be overemphasized . In fact, the specific tax laws and norms applicable to various types of taxpayers are not consistent due to the multiple intrinsic limitations of the inter-related factors such as the difference of the main body, the quantification of the object, and the quantification of the obligation. Although the EIT Law is different in different regions, different industries and different fields, The provisions of the taxpayers, but the specific norms applicable may be very different. At the same time, there are many specific issues that deserve attention in the aspects of the unification and separation of the system, the independence and relevance of the subject, the commercial purpose of the act and the purpose of taxation. They focus on the principle of difference in the taxation law. If we can fully understand the above problems and effectively solve the relevant specific problems in theory and practice, then the effective implementation and future improvement of the new EIT Law will be very helpful in resolving the distribution of financial rights between the central government and local governments , Aggregate tax adjustments, etc.), for the better extraction of the principle of fiscal and tax law, enriching the theory of fiscal and tax law, no doubt of great benefit.