税收与价格:福新、申新企业发展新探

发布时间：2018-06-14 10:22

本文选题：价格 + 税负　；参考：《中国经济史研究》2017年04期

【摘要】：已有中国近代企业的研究,都较少涉及企业的税收负担问题。企业的发展是其内外多种因素共同作用的结果,税收也不应被忽视。在影响荣家企业发展的诸多因素中,税收作为一个因素,主要表现在:1932年前,福新面粉公司、申新纺织公司两大企业获得迅速发展,是与它们产销的商品市场价格较高,税收负担较小,从而有更多的利润和资本积累密切相关的。研究发现,在从量征税的条件下,面粉和棉纱这些商品的市场价格变化会引起企业税负的变化,而企业税负的变化会对企业的利润和投资产生重要影响。此外,当时尚未建立所得税制度,也为企业和股东扩大投资,促进资本积累提供了有利条件。本文以福新和申新的历史统计资料为主要依据,不囿于学界已有的研究结论,从企业税负的角度对福新、申新两大企业的发展原因作了新的探索。
[Abstract]:The research of Chinese modern enterprises seldom involves the tax burden of enterprises. The development of enterprises is the result of many internal and external factors, and tax should not be ignored. Among the many factors that affect the development of Rongjia enterprises, tax as a factor is mainly manifested in: before 1932, the two major enterprises of Fuxin flour Company and Shenxin Textile Company got rapid development, because of the high market prices of commodities produced and sold by them. The tax burden is smaller, and thus more profits and capital accumulation are closely related. It is found that the change of market price of flour and cotton yarn will lead to the change of enterprise tax burden, and the change of enterprise tax burden will have an important impact on the profit and investment of the enterprise. In addition, the income tax system had not been established at that time, which provided favorable conditions for enterprises and shareholders to expand investment and promote capital accumulation. Based on the historical statistical data of Fuxin and Shenxin, this paper explores the reasons for the development of Fuxin and Shenxin from the angle of enterprise tax burden.
【作者单位】：上海财经大学经济学院;
【基金】：国家社会科学基金一般项目“中国民营工业企业发展的制度经济学研究(1912—1936)”(批准号:14BJL117) 上海财经大学创新团队支持计划项目“中国经济转型的历史与思想”(批准号:2014110309)阶段性成果之一
【分类号】：F279.29;F812.9;K26

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