垄断税的理论分析与实证考察
发布时间：2018-08-19 16:33
【摘要】：社会各界对垄断企业与非垄断企业之间持续高位的行业收入差距批评不断,社会成员收入分配格局不平衡的现状必须改变。垄断企业将其垄断超额利润转化为垄断福利,是收入差距产生的主要原因之一。征收垄断税,收割这种暴利,是许多国家的共同选择。石油特别收益金的征收,为中国开征垄断税提供了宝贵的经验,也映射出在中国开征垄断税在经济上、政治上和法律上皆具有可税性。中国未来的制度构建,应该采取法定税的模式,秉持"消费者分享"的原则,在准确界定税基的基础上,对所有获取垄断超额利润的企业进行征收。
[Abstract]:All walks of life have been criticizing the persistent high income gap between monopoly and non-monopoly enterprises, and the imbalance of income distribution of social members must be changed. One of the main reasons of income gap is that monopoly enterprises turn their monopoly excess profits into monopoly welfare. It is the common choice of many countries to collect monopoly tax and reap this kind of windfall profits. The collection of oil special income provides valuable experience for China to levy monopoly tax, and also reflects that the imposition of monopoly tax in China is taxable economically, politically and legally. China's future system construction should adopt the mode of statutory tax, uphold the principle of "consumer sharing", and levy all enterprises that obtain monopoly excess profits on the basis of accurately defining the tax base.
【作者单位】： 江西财经大学法学院;
【基金】：国家社会科学基金项目“反垄断法规制的国外典型案例梳理研究”(11BFX054) 中国博士后科学基金项目“反垄断合规制度研究”(2014M551852)
【分类号】：D922.294;F812.42
[Abstract]:All walks of life have been criticizing the persistent high income gap between monopoly and non-monopoly enterprises, and the imbalance of income distribution of social members must be changed. One of the main reasons of income gap is that monopoly enterprises turn their monopoly excess profits into monopoly welfare. It is the common choice of many countries to collect monopoly tax and reap this kind of windfall profits. The collection of oil special income provides valuable experience for China to levy monopoly tax, and also reflects that the imposition of monopoly tax in China is taxable economically, politically and legally. China's future system construction should adopt the mode of statutory tax, uphold the principle of "consumer sharing", and levy all enterprises that obtain monopoly excess profits on the basis of accurately defining the tax base.
【作者单位】： 江西财经大学法学院;
【基金】：国家社会科学基金项目“反垄断法规制的国外典型案例梳理研究”(11BFX054) 中国博士后科学基金项目“反垄断合规制度研究”(2014M551852)
【分类号】：D922.294;F812.42
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