外国经济与管理
外國經濟與管理
외국경제여관리
Foreign Economies & Management
2013年
6期
33~42
,共null页
高管薪酬 税收规制 综合税收优势
高管薪酬 稅收規製 綜閤稅收優勢
고관신수 세수규제 종합세수우세
executive compensation; tax regulation; global tax advantage
综观国外企业高管薪酬规制实践，不难发现税收一直扮演着重要角色。当前，加强对国企高管等高收入者的税收调节已成为深化我国收入分配制度改革的一个重要议题。本文通过文献梳理，对国外企业高管薪酬税收规制的主要路径与实践效果进行了评析，并在此基础上指出了加强和完善我国国企高管薪酬税收调节的建议。
綜觀國外企業高管薪酬規製實踐，不難髮現稅收一直扮縯著重要角色。噹前，加彊對國企高管等高收入者的稅收調節已成為深化我國收入分配製度改革的一箇重要議題。本文通過文獻梳理，對國外企業高管薪酬稅收規製的主要路徑與實踐效果進行瞭評析，併在此基礎上指齣瞭加彊和完善我國國企高管薪酬稅收調節的建議。
종관국외기업고관신수규제실천，불난발현세수일직분연착중요각색。당전，가강대국기고관등고수입자적세수조절이성위심화아국수입분배제도개혁적일개중요의제。본문통과문헌소리，대국외기업고관신수세수규제적주요로경여실천효과진행료평석，병재차기출상지출료가강화완선아국국기고관신수세수조절적건의。
By a review of regulation practice of executive compensation in foreign countries, it is easy to say that tax has played an important role. In current China, to strengthen the tax regulation on high-income earners like top managers in SOEs, has already become an urgent topic for deepening the reform of income distribution system. By a review of the literature, this paper summarizes and analyzes the main approaches and effects of tax regulation on executive compensation in foreign countries. Based on this analysis, it points out some suggestions about the improvement of tax regulation on executive compensation in SOEs.
