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我国跨区经营企业所得税分配制度偏向总部所在地和生产地。本文借鉴国际经验构建了八种跨区经营企业所得税分配公式,并使用2008-2011年省级企业所得税相关数据从公平性和稳定性两方面分析了这些分配公式可能的地区间税收分配效应。分析结果表明,统一的、以消费地原则衡量营业收入的多因素分配公式有利于建立更加公平稳定的地区间企业所得税分配格局。
The system of distribution of income tax of trans-regional enterprises in our country prefers the place of headquarters and the place of production. Based on the international experience, this paper constructs eight kinds of income tax distribution formulas for the trans-regional enterprises and analyzes the possible inter-regional tax distribution effects from the fairness and stability of the 2008-2011 provincial-level enterprise income tax data. The results of the analysis show that a unified multi-factor distribution formula for calculating operating income based on the principle of consumption helps to establish a more equitable and stable regional distribution of corporate income tax.