劳动密集型与“两高一资”工业企业税负比较
发布时间：2018-07-13 07:32
【摘要】：我国现有经济增长模式下存在着就业形势严峻与资源环境危机的双重挑战,传统的依靠经济增长带动就业和单纯的依靠“做加法”征税遏制污染的思路难以破解双重困局。一方面,必须承认我国在应对就业与环保挑战上做出的巨大努力,然而另一方面就业与资源环境形势未能得到明显好转的客观事实仍然存在。这使我们不得不去思考问题背后更为本质的原因,去研究社会经济运行制度中会对就业和资源环境产生消极影响的因素。其中,税收能强烈的影响市场价格体系和资源配置,设计良好的税收结构将有助于促进就业的增加和环境质量的提升,让经济运行自动的产生环境效益。因此,厘清我国现有税收结构中其是否存在不利于就业与环保“双重红利”获取的扭曲性因素十分重要。本文在梳理绿色税收基础理论,中国绿色税收相关研究与实践以及现有行业税负差异文献的基础上,从以下几方面对我国税收结构中存在的不利于就业与环保的扭曲性因素进行了分析。一、基于文献梳理、国别比较和数据整理,本文认为我国现阶段征收的社会保险费具备税收的基本特征,构成对纳税主体的税收负担,是影响我国税负水平和税制结构的一个重要因素。然而目前我国社会保险费不在税收收入的统计口径中,会造成整体税收结构的失真以及税负在各生产要素之间分配的扭曲。而且社会保险费针对劳动要素征收,会对本文结果产生较大影响。因此在进行企业税负的实证研究时,将企业缴纳的社会保险费视作企业税负的一种。二、本文从微观角度切入,对我国工业上市企业税负进行了实证研究,尤其关注与就业和环保密切相关的劳动密集型行业与“两高一资”行业的税负情况。分析时以我国沪深两市1251家工业上市企业2011年截面数据为样本,进行行业税负分类比较、企业税负影响因素多元线性回归和分位数回归。研究结果显示：我国劳动密集型行业的企业税负总体高于非劳动密集型行业,“两高一资”行业的企业税负总体低于非“两高一资”行业；企业总税负与企业劳动密集度呈显著正相关,且劳动密集度的变化对税负较高的企业影响更大。可以看到,我国现行税收结构确实存在不利于就业与环保的微观扭曲。基于此,文章最后提出相应的政策改进方向：税收政策应鼓励人力资源密集型企业的发展；税收政策调整应始终坚持中性原则；税收政策应推动广义的绿色进步。
[Abstract]:Under the current economic growth mode in China, there are double challenges of the severe employment situation and the crisis of resources and environment. The traditional thinking of relying on economic growth to promote employment and simply relying on "adding tax" to curb pollution is difficult to solve the double dilemma. On the one hand, we must admit that our country has made great efforts to deal with the challenge of employment and environmental protection, but on the other hand, the objective fact that the situation of employment and resources and environment can not be improved obviously still exists. This makes us have to think about the more essential reasons behind the problem and study the factors that have a negative impact on employment and resource environment in the system of social economic operation. Among them, the tax can strongly affect the market price system and resource allocation, the well-designed tax structure will help to promote the increase of employment and environmental quality, so that the economic operation will automatically produce environmental benefits. Therefore, it is very important to clarify whether there are distorting factors in China's existing tax structure which are not conducive to the "double dividend" of employment and environmental protection. On the basis of combing the basic theory of green tax, the related research and practice of green tax in China and the existing literature on the tax burden difference of industry, This paper analyzes the distorting factors in the tax structure of our country from the following aspects, which are not conducive to employment and environmental protection. First, based on literature review, country comparison and data collation, this paper holds that the social insurance premium collected at the present stage in our country has the basic characteristics of taxation and constitutes the tax burden on tax payers. It is an important factor that affects the level of tax burden and the structure of tax system. However, at present, the social insurance premium in our country is not in the statistical scope of tax revenue, which will lead to the distortion of the overall tax structure and the distortion of the distribution of the tax burden among the factors of production. Moreover, the social insurance premium levied on labor factors will have a greater impact on the results of this paper. Therefore, in the empirical study of corporate tax burden, the social insurance premium paid by enterprises is regarded as a kind of corporate tax burden. Secondly, this paper makes an empirical study on the tax burden of China's industrial listed enterprises from a micro perspective, paying special attention to the tax burden of the labor-intensive industries and the "two high and one capital" industries, which are closely related to employment and environmental protection. Based on the cross-section data of 1251 industrial listed enterprises in Shanghai and Shenzhen stock markets in China in 2011, the classification and comparison of industry tax burden are carried out, and the multiple linear regression and quantile regression of the influencing factors of corporate tax burden are obtained. The results show that the tax burden of labor-intensive industries is higher than that of non-labor-intensive industries, and the tax burden of "two high and one capital" industries is lower than that of non-labor-intensive industries. There is a significant positive correlation between the total tax burden and the labor intensity of the enterprises, and the change of the labor intensity has a greater impact on the enterprises with higher tax burden. As can be seen, the current tax structure of China does not conducive to employment and environmental protection micro-distortion. Based on this, the article finally puts forward the corresponding policy improvement direction: the tax policy should encourage the development of the human resource intensive enterprise; the tax policy adjustment should always adhere to the neutral principle; the tax policy should promote the broad sense of green progress.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F425
本文编号：2118635
[Abstract]:Under the current economic growth mode in China, there are double challenges of the severe employment situation and the crisis of resources and environment. The traditional thinking of relying on economic growth to promote employment and simply relying on "adding tax" to curb pollution is difficult to solve the double dilemma. On the one hand, we must admit that our country has made great efforts to deal with the challenge of employment and environmental protection, but on the other hand, the objective fact that the situation of employment and resources and environment can not be improved obviously still exists. This makes us have to think about the more essential reasons behind the problem and study the factors that have a negative impact on employment and resource environment in the system of social economic operation. Among them, the tax can strongly affect the market price system and resource allocation, the well-designed tax structure will help to promote the increase of employment and environmental quality, so that the economic operation will automatically produce environmental benefits. Therefore, it is very important to clarify whether there are distorting factors in China's existing tax structure which are not conducive to the "double dividend" of employment and environmental protection. On the basis of combing the basic theory of green tax, the related research and practice of green tax in China and the existing literature on the tax burden difference of industry, This paper analyzes the distorting factors in the tax structure of our country from the following aspects, which are not conducive to employment and environmental protection. First, based on literature review, country comparison and data collation, this paper holds that the social insurance premium collected at the present stage in our country has the basic characteristics of taxation and constitutes the tax burden on tax payers. It is an important factor that affects the level of tax burden and the structure of tax system. However, at present, the social insurance premium in our country is not in the statistical scope of tax revenue, which will lead to the distortion of the overall tax structure and the distortion of the distribution of the tax burden among the factors of production. Moreover, the social insurance premium levied on labor factors will have a greater impact on the results of this paper. Therefore, in the empirical study of corporate tax burden, the social insurance premium paid by enterprises is regarded as a kind of corporate tax burden. Secondly, this paper makes an empirical study on the tax burden of China's industrial listed enterprises from a micro perspective, paying special attention to the tax burden of the labor-intensive industries and the "two high and one capital" industries, which are closely related to employment and environmental protection. Based on the cross-section data of 1251 industrial listed enterprises in Shanghai and Shenzhen stock markets in China in 2011, the classification and comparison of industry tax burden are carried out, and the multiple linear regression and quantile regression of the influencing factors of corporate tax burden are obtained. The results show that the tax burden of labor-intensive industries is higher than that of non-labor-intensive industries, and the tax burden of "two high and one capital" industries is lower than that of non-labor-intensive industries. There is a significant positive correlation between the total tax burden and the labor intensity of the enterprises, and the change of the labor intensity has a greater impact on the enterprises with higher tax burden. As can be seen, the current tax structure of China does not conducive to employment and environmental protection micro-distortion. Based on this, the article finally puts forward the corresponding policy improvement direction: the tax policy should encourage the development of the human resource intensive enterprise; the tax policy adjustment should always adhere to the neutral principle; the tax policy should promote the broad sense of green progress.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F425
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