学　位　论　文

朱智跃-企业所得课税理论的反思与重构

李刚副教授指导

[来源：厦门大学国际税法与比较税制研究中心]

企业所得课税理论的反思与重构

朱智跃 2006级经济法专业财税法方向硕士生；2009年4月完成

本文已发表在刘剑文主编：《财税法论丛》（第11卷），法律出版社2010年版

内容摘要

本文以应能负税原则为主要讨论对象，试图对为何不同经济组织适用不同所得税制的问题展开探讨。传统企业所得税制对公司制企业和非公司制企业采用不同的课税模式，即有双重课税模式和单一课税模式之分，但其对该体制分立的基础——应能负税原则——尚缺乏准确的理解，即对负税能力的归属问题没有很好解决。

本文借鉴美国公司所得税制，特别是其对S公司、有限责任公司和开放式合伙等有别于一般公司制度的经济组织形式，灵活适用所得税制的做法，得出结论认为：对不同组织形式的企业，不能仅依据其民事法律地位的独立性设置相应所得税制，还应承认不同企业与其投资者之间亲疏远近的关系，以此为基础确立企业的负税能力，采用不同的所得税课税模式。

具体而言，企业是否具备独立的负税能力，即所得如何归属于特定的企业，可以通过企业投资人与控制人关系的亲疏远近来判断：关系远则所得不可归属于企业，因而企业不具备独立负税能力；反之则具备。由此对应能负税原则判断前提条件（负税能力的归属）是否满足给予合理解答，从而适用应能负税原则考察不同企业所得课税模式才是合理的。

本文的研究完善了传统应能负税原则中企业负税能力的归属问题，从而为应能负税原则更好地指导企业所得税制的选择作出了贡献。此外，以借鉴英美法系经济组织所得税制的实践为主要思路，提出企业课税的相对独立性理论，该研究思路也突破了借鉴国际经验时只学制度、不理解其精神的不足，兼收并蓄，在促进我国税法理论及税收实践的现代化方面践行了更科学的研究进路。

关键词：应能负税原则；相对独立性；企业所得税

ABSTRACT

The paper focuses on the the principle of taxpayer’s burden capacity. In general, the double taxation model is mainly applied to corporate enterprises, while the single taxation model is mainly used in non-corporate enterprises. We attempt to discuss why the application of different income taxation for different economic organizations. However, there has been no accurate comprehension of the principle of taxpayer’s burden capacity，which is the foundation of the income tax system mentioned above.

In the Internal Revenue Code (IRC) of United States, the principles of corporate income taxation are different from China, such as the principles adopted by S Corporation, limited liability Corporation and publicly traded partnership. That is because the relationship between enterprises and their investors is researched to determine the ability of bearing taxation. If an enterprise has estranged relationship with its investors, both have the ability to burden the income tax, otherwise not. Therefore, the double taxation model should be adopted to them. On the other hand, the others who do not have this ability should use the single taxation model. In order to delimit the relationship between enterprise and their investors, the Concept of “relative independence theory” should be introduced. The “relative independence theory” descripts investors’ action and their influence on enterprise. Also, the theory is a path helping us understand the enterprises’ ability to burden income taxation.

In Chapter IV, for the purpose of testing the rationality and scientificity of relative-independence-theory and the principle of taxpayer’s burden capacity, the situation of corporate income tax in China is introduced, and the theory is made use of to serve Chinese practice. Such conclusion will be drawn finally that the theories discussed above have their value in Chinese practice of enterprise income taxation.

Key Words: Taxpayer’s Burden Capacity; Relative-Independence-Theory;

Enterprises Income Tax.

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