我国省际劳动、资本、消费有效税率的估算与比较

发布时间：2018-04-19 23:37

本文选题：劳动有效税率 + 资本有效税率　；参考：《财经论丛》2015年02期

【摘要】：国际上衡量实际税收负担的一般方法为平均有效税率,采用这一国际通行方法,核算了1998-2012年我国各省级劳动、资本收入以及消费支出的平均有效税率,以反映这三种要素的真实负担情况,并将它与世界其它国家进行了比较研究。结果表明:各省劳动收入有效税率则呈上升态势,资本有效税率呈先下降再上升趋势,消费有效税率呈现不规则上升趋势;资本收入有效税率大大高于劳动收入和消费支出的有效税率;各省劳动和消费的有效税率还处于世界平均偏下水平,而资本有效税率处于世界平均偏上水平;地区比较来看,东部地区的劳动、资本、消费有效税率最大,西部次之,中部最低。表明西部地区的税负水平偏高,应该探索能够降低西部地区税负的有效途径,均衡地区之间的税收负担。
[Abstract]:The average effective tax rate is the general method to measure the actual tax burden in the world. The average effective tax rate of labor, capital income and consumption expenditure at the provincial level from 1998 to 2012 is calculated by using this international method. In order to reflect the real burden of these three elements, and compare it with other countries in the world. The results show that the effective tax rate of labor income in each province is on the rise, the effective tax rate of capital is decreasing first and then rising, and the effective tax rate of consumption is increasing irregularly. The effective tax rate on capital income is much higher than the effective tax rate on labor income and consumption expenditure; the effective tax rates on labor and consumption in each province are still below the world average, while the effective tax rate on capital income is on the upper side of the world average. The eastern region of labor, capital, consumption of the largest effective tax rate, followed by the West, the lowest in the central region. It shows that the level of tax burden in the western region is on the high side, and the effective ways to reduce the tax burden in the western region should be explored to balance the tax burden among the regions.
【作者单位】：厦门大学经济学院;
【基金】：中央高校基本科研业务费资助项目(2013221010)
【分类号】：F812.42

【共引文献】