现阶段我国企业所得税的归宿:理论模型与实证检验

发布时间：2018-03-19 04:34

本文选题：企业所得税　切入点：税收归宿　出处：《经济学动态》2015年07期 　论文类型：期刊论文

【摘要】：本文通过构建一个劳资双方博弈模型,并运用我国上市公司2007—2013年的数据进行检验,分析了现阶段我国企业所得税税负的归宿情况、测算了归宿水平。研究发现,目前我国企业所得税税负在短期有65%由企业员工承担,在长期则约有50%由员工负担;不同行业的企业向员工转嫁税负的程度不同,其中,资本密集型行业的企业的转嫁程度比非资本密集型行业高。企业所得税税负向企业员工转嫁的主要原因在于企业内缺乏合理收入分配制度,企业经营者和资本所有者在利益博弈中处于强势地位。由此,现阶段我国的企业所得税不能视为是具有公平分配作用的直接税。从适应经济新常态、支持结构调整和企业转型发展、完善税制结构、缩小社会收入分配差距等角度看,我国应推进企业所得税改革、降低企业所得税税率。
[Abstract]:By constructing a game model between employers and employees, and using the data of Chinese listed companies from 2007 to 2013, this paper analyzes the fate of enterprise income tax in China at present, and calculates the level of fate. At present, the burden of enterprise income tax in our country is borne by the employees in the short term and 50% in the long run. Enterprises in different industries have different degrees of passing on the tax burden to the employees, among which, The transfer degree of enterprises in capital-intensive industries is higher than that in non-capital-intensive industries. The main reason for the transfer of enterprise income tax burden to enterprise employees is the lack of a reasonable income distribution system within the enterprise. Enterprise managers and capital owners are in a strong position in the interest game. Therefore, at present, the enterprise income tax in our country cannot be regarded as a direct tax with fair distribution. From the point of view of supporting the structural adjustment and enterprise transformation and development, perfecting the tax system structure and narrowing the gap of social income distribution, China should promote the enterprise income tax reform and reduce the enterprise income tax rate.
【作者单位】：武汉大学经济与管理学院;
【基金】：国家社科基金项目(08BJY107) 武汉大学社科重点项目支持
【分类号】：F279.2;F812.42

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