Research on Salary Tax Avoidance

摘要：

As is stipulated in the new business income tax regulations implemented in 2008,when calculating business income tax domestic enterprises are allowed to deduct all the salaries from business incomes．This allows the enterprise to place the shareholders’bonuses into shareholders salaries，which brings down the total sum of comprehensive tax,i．e．business income tax and sharehelders’individual income tax．The negative social effect of avoiding tax in this way include three aspects，bringing down distribution efficiency of social resources，being unfavorable to establishing modern business system and covering up the substance of the distribution system．For this reason,measures should be taken to modify the current practice，returning to standard salary deduction system,modifying regulations on individual income tax relating to salary and improving labor supervision system．

关键词： salary tax avoidance total sum of comprehensive tax distribution of social resources standard salary deduction system

作者: QIU Hong LIU Deying

作者单位: Business School,Beijing Wuzi University,P.R.China 101149

会议类型: 国际会议

会议名称: 2008 Conference on Regional Economy and Sustainable Development(2008区域经济与可持续发展国际学术会议)

会议地点: 济南

会议语种:英文

页码: 374-378

在线出版日期: 2008-11-01（万方平台首次上网日期，不代表论文的发表时间）