当前我国企业宏观税负水平与结构研究——企业宏观税负的国际比较及政策启示

发布时间：2018-11-04 10:19

【摘要】：本文通过国际比较,考察我国企业的宏观税负水平,为供给侧结构性改革背景下降低实体经济企业成本的减税政策提供研究参考。首先,本文将企业税费负担分为小、中、大三个口径,分别计算了中国与IMF成员国(地区)的企业税费负担情况。通过对比发现,在仅包括企业所得税、货物与劳务税等税收的小口径企业税负方面,中国与其他国家(地区)的税负水平大致相当;而包括了涉企收费、政府性基金以及社会保险费之后的大口径下,中国的企业税费负担远远高于其他国家(地区)。因此,本文的主要结论是:在降低实体企业成本以创造有效供给时,减税政策的着力点在涉企收费和政府性基金两方面,并揭示了该政策主要对地方政府造成财政压力,因此需通过配套改革弱化地方财政收支压力。
[Abstract]:Through international comparison, this paper investigates the macro tax burden level of Chinese enterprises, and provides a reference for the study of tax reduction policies to reduce the cost of enterprises in the real economy under the background of supply-side structural reform. Firstly, this paper divides the tax burden of enterprises into three categories: small, medium and large, and calculates the tax burden of enterprises in China and IMF member countries (regions) respectively. Through comparison, it is found that the tax burden of small caliber enterprises, which includes only enterprise income tax, goods and service tax and so on, is about the same as that of other countries (regions). But after large-caliber business fees, government funds and social insurance premiums, the tax burden on Chinese enterprises is much higher than that in other countries (regions). Therefore, the main conclusions of this paper are as follows: when reducing the cost of real enterprises to create effective supply, the focus of the tax reduction policy is on enterprise fees and government funds, and reveals that the policy mainly causes financial pressure on local governments. Therefore, it is necessary to weaken the pressure of local fiscal revenue and expenditure through supporting reform.
【作者单位】：中国人民大学公共管理学院;
【基金】：中国人民大学“统筹推进世界一流大学和一流学科建设”专项经费的支持
【分类号】：F812.42

【相似文献】