我国一人公司所得课税法律制度研究

发布时间：2018-04-16 17:42

本文选题：一人公司 + 所得课税　；参考：《郑州大学》2010年硕士论文

【摘要】： 2005年修改通过的新公司法在公司形态上有了重大突破,正式引入了一人有限责任公司这一公司形态,简称一人公司。目前在世界上大多数国家公司法中均存在一人公司,它是随着社会发展和经济进步,与公司有限责任和一人股东的投资的灵活性相结合的产物。一人公司出台之后,学者对其的关注更多是从它的特殊性、出现的意义以及对现实投资选择的影响等等,很少有人从对一人公司所得税制的角度进行研究,2007年修改通过的新企业所得税法着重就外资企业所得税与内资企业所得税进行了统一,并没有针对一人公司这一特殊公司形态作出专门的规范。而现实是,根据我国现行税法的规定,对一人公司的课税同有限责任公司和股份有限公司一样,在公司环节课征企业所得税,同时,对于一人公司的自然人股东从公司所获分配之利润按20%课征个人所得税。这样就造成了对于一人公司股东的经济性双重征税。这也成为本文关注一人公司所得课税法律问题的出发点。本文首先从社会学维度、经济学维度、法学维度阐述了对公司所得课税的必要性与必然性的理论依据。其次回顾我国公司所得课税法律制度的发展历程,介绍了公司所得课税的特征及其理论纷争。接着就我国一人公司所得课税的现状及其存在问题展开论述并进行探讨。然后概括了当前世界税法学界对于经济性双重征税的一般规制模式,又简要列举了其他国家和地区的实践经验,就有关启示进行总结。最后主要是就一人公司所得课税法律制度的完善问题进行探讨,主要包括一人公司所得课税法律制度的现实改进及长远选择,税收规避与税收优惠问题的完善等等。本文主要采用了历史分析、比较分析、利益分析等研究方法,不仅仅从税法、公司法的角度,更是借鉴了税收学、经济学等相关学科的部分知识来进行佐证。本文的创新之处在于对我国一人公司所得课税法律制度存在的问题进了全面的分析,并在借鉴国外相关经验的基础上提出了现实解决以及长远选择的对策,并就税收规避、税收优惠等问题的解决思路进行了探讨。
[Abstract]:The new company law, which was revised and passed in 2005, has made a great breakthrough in the corporate form, and has formally introduced the one-man limited liability company, which is called one-person company.At present, there exists one-man company in most countries in the world. It is the result of combining with the limited liability of company and the flexibility of investment of one-person shareholders with the development of society and economic progress.After the introduction of one-man company, scholars pay more attention to it from its particularity, the significance of its emergence and its influence on the real investment choice, etc.Few people study the one-man corporate income tax system. The new enterprise income tax law, which was amended in 2007, focuses on the unification of foreign enterprise income tax and domestic enterprise income tax.There is no one-person company this special corporate form to make a special regulation.But the reality is that, according to the provisions of the current tax law of our country, the tax on a one-person company is the same as that of a limited liability company and a joint stock limited company, which imposes an enterprise income tax on the company link, and at the same time,A 20% personal income tax is levied on the natural person shareholders of a one-person company on the basis of 20% of the profits they receive from the company.This creates a double taxation on the economy of one-person shareholders.This also becomes the starting point that this article pays close attention to the one-person company income tax legal question.Firstly, this paper expounds the theoretical basis of the necessity and inevitability of taxation on corporate income from the perspectives of sociology, economics and law.Secondly, it reviews the development of the legal system of corporate income taxation in China, and introduces the characteristics of corporate income taxation and its theoretical disputes.Then it discusses and discusses the current situation and existing problems of income taxation of one-man companies in China.Then it summarizes the general regulation mode of economic double taxation in the current world tax law circles, and briefly enumerates the practical experience of other countries and regions, and summarizes the relevant enlightenment.At last, it discusses the perfection of the legal system of one-man company's income tax, including the realistic improvement and long-term choice of the legal system of one-man company's income tax, the tax evasion and the perfection of tax preference, and so on.This paper mainly uses historical analysis, comparative analysis, interest analysis and other research methods, not only from the perspective of tax law, company law, but also from the tax science, economics and other related disciplines to support the knowledge.The innovation of this paper lies in the comprehensive analysis of the problems existing in the legal system of one-man company income taxation in China, and on the basis of drawing lessons from the relevant experiences of foreign countries, the author puts forward practical solutions and long-term choice countermeasures, and tries to avoid the tax revenue.The solution of tax preference and other problems is discussed.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22;F812.42

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