我国制造业企业所得税最优统一税率研究:基于CGE技术分析

发布时间：2018-06-24 20:22

本文选题：企业所得税 + 最优统一税率　；参考：《系统工程理论与实践》2013年04期

【摘要】：2008年1月1日我国实行新公司所得税率,规定内外资企业所得税率统一为25%.这一具体的制造业企业所得税率是最优统一税率吗?为此,本文建立了一般经济均衡模型试图对该问题进行深入分析.我们利用2007年国家统计数据进行分析,获得了制造业(国有企业、外资企业和其他私营企业)企业所得税最优统一税率,并在此基础上比较分析了三个均衡(基准均衡、统一税率25%均衡和最优统一税率均衡)中社会福利水平、国民收入水平和财政收支的变化以及产出、就业、劳动工资、资本需求等在四个经济部门(包括农业)的结构性变化.文章最后针对外资企业不同的实际所得税率和CES效用函数不同的替代弹性进行了最优统一税率敏感性分析.
[Abstract]:In January 1, 2008, our country implemented the new company income tax rate, which stipulated that the income tax rate of domestic and foreign capital enterprises was unified to 25%., the specific manufacturing enterprise income tax rate was the optimal unified tax rate? Therefore, this paper established a general economic equilibrium model to analyze the problem deeply. We used the 2007 national statistical data to analyze and obtain the results. The optimal unified tax rate of enterprise income tax is obtained in the manufacturing industry (state-owned enterprises, foreign enterprises and other private enterprises), and on this basis, the social welfare level, the change of national income level and fiscal revenue and expenditure, the output, employment and labor workers are compared and analyzed in the three equilibrium (benchmark equilibrium, unified tax rate 25% equilibrium and optimal uniform tax rate equilibrium). Capital, capital demand and other structural changes in the four economic sectors (including agriculture). Finally, the sensitivity analysis of the optimal unified tax rate is carried out against the different actual income tax rates of foreign enterprises and the different substitution elasticity of the CES utility function.
【作者单位】：中国人民大学财政金融学院;华东理工大学商学院;九江学院理学院;
【基金】：国家社会科学基金(07AJL002) 国家杰出青年基金(70825003)
【分类号】：F224;F406.72;F812.42

【参考文献】