税制结构与我国企业税收负担

发布时间：2018-08-13 15:07

【摘要】：正引言一段时期以来,"死亡税率"在实务界和学术界被争论得沸沸扬扬。"死亡税率"是否真实存在,是一个需要深入研究的问题,涉及我国宏观税负水平的正确估计、名义税负在法定纳税人之间的分布以及由于税负转嫁的存在所最终形成的实际税负在经济纳税人之间的分布,只有将上述状况理清,才能得出正确的结论。笔者认为,税制结构状况会影响名义税负和实际税负在纳税人之间的分布,因此,本文意图在估算我国宏观税负水平的基础上,分析税制结构对我国企业税负的影响,
[Abstract]:For a period of time, the death tax rate has been debated in practice and academia. Whether the death tax rate is real or not is a question that needs to be studied in depth. It involves the correct estimation of the level of the macro tax burden in China. The distribution of the nominal tax burden among the legal taxpayers and the distribution of the actual tax burden among the economic taxpayers resulting from the existence of the tax burden transfer can only be concluded correctly. The author thinks that the situation of tax system structure will affect the distribution of nominal tax burden and actual tax burden among taxpayers. Therefore, this paper intends to analyze the impact of tax structure on the tax burden of Chinese enterprises on the basis of estimating the level of macro tax burden in China.
【作者单位】：山东大学经济学院;
【分类号】：F812.42

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