直接税与间接税税收负担比较及结构优化研究

发布时间：2018-04-13 16:00

本文选题：直接税 + 间接税　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：1994年税制改革确立了间接税在我国税制结构中的主导地位。经过二十多年的改革和调整,间接税比重过高的局面仍未改变。近年来,我国经济迈入新常态,实体经济增长乏力,企业普遍反映税负过重,降低企业税收负担成为社会热点问题,也成为政府与市场关系的焦点。论文认为我国间接税比重过高的税制结构与税收的自我稳定机制相悖,在企业盈利能力较弱时,以间接税为主体的税制结构不利于企业的良性发展,这也是目前企业税负感较高的重要原因。基于此,本文从企业视角分析了直接税与间接税的税收负担,以期对优化税制结构提供新思路。本文首先研究了最优税制理论,并从定性的角度分析直接税与间接税的性质特征,从收入效应、替代效应、结构效应三个方面解释了直接税与间接税的优缺点。还从税负转嫁理论入手,研究分析了在不同供求价格弹性水平下企业的税收负担问题,并且进一步分析了不同的直接税、间接税结构下企业的税收负担问题。得出了以下四点结论:1、间接税可以成为企业的税收负担;2、不同经济周期直接税、间接税税负影响不同3、间接税与直接税对企业的税收负担轻重并非一成不变,在企业盈利低于一定水平时,间接税税收负担较重,反之,直接税税收负担较重;4、间接税在收入分配和企业发展方面与自动稳定器功能相悖。为了对我国企业的实际税负水平进行分析,本文针对当前的税率水平,对不同转嫁水平下直接税和间接税税负相同时的利润均衡点做出了模拟分析,发现在我国工业企业当前的利润水平下,税负转嫁只有超过50%,对企业仅征收间接税的税负才低于仅征收直接税的税负。并且通过推导税负转嫁因子与供求价格弹性的关系,针对不同行业的供求水平进行了粗略的估算,得出我国大部分行业企业税负转嫁能力有限,间接税税收负担较重的结论。然后本文总结了两个发达国家以及金砖四国税制结构变迁的历史经验,认为一国直接税与间接税结构主要受到经济发展水平、工业化进程、政府政策取向以及税收征管水平四个因素的影响,我国目前已经具备优化税收结构的必要条件,逐步提高直接税比重实有必要。最后本文对于改进我国直接税与间接税结构提出了四点建议:1、提高直接税所占比重,初次分配与再分配中都要注重公平;2、优化间接税设计,实质性降低企业的税收负担;3、合理搭配直接税与间接税税种;4、加强对相关制度的配套改革。
[Abstract]:The tax system reform in 1994 established the dominant position of indirect tax in the tax system structure of our country.After more than 20 years of reform and adjustment, the situation of excessive proportion of indirect taxes has not changed.In recent years, the economy of our country has entered into the new normal, the real economy growth is weak, the enterprises generally reflect the excessive tax burden, reducing the tax burden of the enterprises becomes the hot issue of the society, and also becomes the focus of the relation between the government and the market.The paper holds that the tax system structure with a high proportion of indirect tax is contrary to the self-stabilization mechanism of taxation. When the profitability of enterprises is weak, the tax structure with indirect tax as the main body is not conducive to the benign development of enterprises.This is also an important reason for the high sense of corporate tax burden.Based on this, this paper analyzes the tax burden of direct tax and indirect tax from the perspective of enterprises, in order to provide a new way to optimize the structure of tax system.In this paper, the theory of optimal tax system is studied, and the characteristics of direct tax and indirect tax are analyzed qualitatively. The advantages and disadvantages of direct tax and indirect tax are explained from three aspects: income effect, substitution effect and structure effect.Starting with the theory of tax burden transfer, this paper studies and analyzes the tax burden of enterprises under different price elasticity levels of supply and demand, and further analyzes the tax burden of enterprises under different direct and indirect tax structures.This paper draws the following four conclusions: 1, indirect tax can become the tax burden of enterprises. 2. Direct taxes in different business cycles and indirect taxes have different effects. Indirect taxes and direct taxes do not always affect the tax burden of enterprises.When the profit of the enterprise is below a certain level, the tax burden of indirect tax is heavy, whereas the burden of direct tax is heavy. The indirect tax is contrary to the function of automatic stabilizer in the aspects of income distribution and enterprise development.In order to analyze the actual tax burden level of Chinese enterprises, this paper makes a simulation analysis on the profit equilibrium point of direct tax and indirect tax burden under the same tax burden under different transfer levels according to the current tax rate level.It is found that under the current profit level of industrial enterprises in China, only more than 50% of the tax burden is passed on, and the burden of indirect tax on enterprises is lower than that of only direct tax.By deducing the relationship between tax burden transfer factor and price elasticity of supply and demand, this paper gives a rough estimate of the level of supply and demand in different industries, and draws the conclusion that most enterprises in our country have limited tax burden transfer ability and heavy indirect tax burden.Then this paper summarizes the historical experience of the changes of tax system structure in two developed countries as well as the BRIC countries, and holds that the direct and indirect tax structure of one country is mainly affected by the level of economic development and the process of industrialization.Because of the influence of four factors, the orientation of government policy and the level of tax collection and management, our country has already possessed the necessary conditions for optimizing the tax structure at present, and it is necessary to increase the proportion of direct tax gradually.Finally, this paper puts forward four suggestions to improve the structure of direct tax and indirect tax in our country, and increase the proportion of direct tax. In the initial distribution and redistribution, we should pay attention to fairness and optimize the design of indirect tax.Substantially reduce the tax burden of enterprises, reasonably match the direct and indirect taxes and strengthen the supporting reform of the related systems.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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