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Integration of the Individual and Corporate Tax Systems in Japan

日本个人税制与企业税制的一体化

基本信息

批准号：
06630076
负责人：
BABA Yoshihisa
金额：
$ 0.58万
依托单位：
Waseda University
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1994
资助国家：
日本
起止时间：
1994 至 1995
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-06630076/
关键词：
CBIT ACBIT Traditional Integration Method Corporate Income Tax Comprehensive Income Tax Neutrality of Taxation CBIT法インピュテーション配当の二重課税米国財務省報告 cbit法インピュテーション法 new view old view

项目摘要

1. Comprehensive business income tax (CBIT) prototype has three merits as Japanese integration system. (1) It can attain the neutrality of taxation by common rule to taxable and tax-exempt investors. In this point CBIT is superior to the traditional methods-i. e, shareholder allocation, imputation credit, dividend deduction prototype. (2) It is very symple system. Because the CBIT type subjects interest and equty income at the entity level, to a single level of Japanese tax equal to the top individual rate, regadless of the investor's actual marginal tax rate. It is significant for our integration system because of cross sharing and main bank in Japanese financial system. (3) It taxs the tax-exemt investors' with taxable capacity. This is important because the tax-exemt entity, like pension funds, will increase their investments in the near future.2. CBIT has three demerits. (1) If we don't abolish interest income tax at investors' level, we can't get the neutral tax system. As a feasible alternative We propose ammended CBIT (ACBIT) which continue interest income tax at investors' level and deduction for interest at entity level. (2) It is not fair that CBIT subjects interest and equty income to the top individual rate. (3) CBIT leads to accept the source principle in the international setting.3. So further work we need is to investigate (1) what is the optimal tax rate of CBIT or ACBIT taking account thetax-equity, (2) which is best CBIT,ACBIT or the traditional methods in the international setting.

1. 综合企业所得税（CBIT）原型作为日本的一体化制度，有三个优点。(1)通过对应税和免税投资者的共同规则，实现税收的中性。在这一点上，CBIT优于传统的方法。E、股东分配，抵扣信用，股利扣除原型。这是一个非常简单的系统。因为CBIT类型的主体在实体层面的利息和股权收入，以单一水平的日本税收等于最高个人税率，不管投资者的实际边际税率。日本金融体系中存在着交叉共享和主银行，这对我国的整合体系具有重要意义。（三）对有纳税能力的免税投资者征税。这一点很重要，因为免税实体，如养老基金，将在不久的将来增加他们的投资。CBIT有三个缺点。(1)如果不取消投资者层面的利息所得税，就无法实现中性税制。作为一种可行的替代方案，我们建议修订CBIT (ACBIT)，继续在投资者层面征收利息所得税，并在实体层面扣除利息。(2) CBIT将利息和股权收入归入最高个人税率是不公平的。(3) CBIT在国际环境中引领了对源头原则的接受。因此，我们需要进一步研究：(1)考虑到税收公平，CBIT或ACBIT的最佳税率是多少；(2)在国际环境下，CBIT、ACBIT或传统方法中哪一种是最好的。