企业所得税的经济增长效应研究

发布时间：2018-06-27 05:27

本文选题：企业所得税 + 经济增长　；参考：《东北财经大学》2013年博士论文

【摘要】：当代经济的两大主题：一个是增长,一个是公平。税收是经济的一个重要元素,它既作用于经济,又要服务于经济,不同的税种对经济有着不同的意义,个人所得税的效应主要是促进公平,而企业所得税的效应主要是影响增长,本文的主旨便是立足于经济增长,梳理我国企业所得税制度,使企业所得税能够对经济增长产生更积极的影响效应,充分发挥调节经济的职能。企业所得税是对企业生产经营收入或者其他收入征收的一种税,在国外也被称为“公司税”、“公司所得税”、“法人税”或“法人所得税”。英国自1909年起即开始征收公司所得税,是较早实行公司税制的国家,此后其他国家也相继开征。截至2010年上半年,世界各国公司所得税的基本状况是：普遍征收公司所得税的国家和地区达到203个,没有开征公司所得税或者对普通企业征收所得税时适用0%税率的国家和地区仅有17个,可以说,企业所得税在全球范围内都具有广泛的影响力。在我国现行税制中,企业所得税的地位也非常重要,2012年,我国企业所得税收入已经达到19,654亿元,是仅次于增值税的第二大税种。因此,企业所得税制度是否合理,是影响我国经济走向的重要因素。按照现代税收理论,所得税属于直接税,是无法转嫁,由纳税人直接负担的税收,它在为国家筹集财政收入的同时还担当着指引国家政策取向,调节经济的重任。自2008年1月1日起,我国开始施行新的企业所得制度,充分借鉴了国际经验,综合考量了我国国情和征管实际,长期以来我国内、外资企业所得税制度两套并行的状况被终结,内、外资企业所得税实现了并轨,这对于明确明确经济政策导向,完善社会主义市场经济体制、促进各类企业公平竞争、促进经济结构战略性调整、协调区域发展、优化外资利用结构,具有重大意义和深远的影响。税收具有经济杠杆的作用,在调节经济的同时也必然要不断适应着经济的发展状况,与经济增长水平不相适应的税收如同无源之水,是没有生机和活力的,因此,每项税收政策都必须围绕着现实经济增长状况作出适当的调整,已经实施5年的现行企业所得税制度也需要进行适时的评价,分析其在保持收入规模总体不变的情况下是否能够通过自身的优化对经济产生积极的影响。如何能够实现经济快速稳定增长是经济学家们永恒关注的主题,同时也是各个国家和地区永恒的利益所在。经济增长是指一个国家或地区人均产出水平的不断提高,制约经济增长的因素有很多,而税收政策在其中的重要性不言而喻。发达国家多从需求管理角度,采取扩大投资、消费的宏观政策以拉动经济增长；发展中国家由于市场经济机制不健全,多从供给管理角度采取措施,以促进经济增长。每当政府实行积极财政政策,降低税收时,便会刺激企业投资、促进个人消费,进而创造出需求,引致新一轮投资、消费,最终带动整个经济的增长。由此可见,税收对经济增长是非常重要的,但它并不是决定经济增长的唯一重要因素,尤其对于一个单独的税种来说,它往往能在一定程度上影响经济,产生税收效应,而不能决定经济增长。因此,为了直观地分析企业所得税对经济增长产生了什么效应,本文从决定经济增长的四个要素入手分析企业所得税产生的税收效应,即企业所得税的自然资源开发效应、企业所得税的资本形成效应、企业所得税的劳动供给效应、企业所得税的技术进步效应。立足于上述研究思路：本文共分为七章：第一章：绪论。主要介绍了本文的选题背景。对国内外的相关研究成果做了综述,介绍了本文的研究范围、研究方法和研究前提和主要内容,并指出了本文的创新点和可能存在的不足。第二章是企业所得税与经济增长的一般理论分析。本章是全文的理论基础,可以分成三个部分,第一部分是经济增长的一般理论分析,这一部分介绍了经济增长的意义和影响经济增长的要素。经济增长是各国普遍追求的目标,是一个国家和地区经济生活的头等大事,实现经济增长,有助于当地社会稳定,增加政府财政收入,增加社会就业机会,调节收入分配,并且能提高国际地位。经济学家们经过不懈的研究发现,经济增长通常由以下因素决定：自然资源开发、资本形成、劳动供给、技术进步。本章的第二部分是企业所得税的一般理论分析,这一部分介绍了企业所得税存在的必要性和作用机理,自从1909年英国开始推行现代企业所得税制度以来,企业所得税制度几经变迁,不断完善,地位也不断得到提高,目前已经有203个国家和地区开征了企业所得税,企业所得税是各国和地区组织财政收入,调节宏观经济的重要手段。税收的发展必须与经济状况相适应,按照目前的经济发展状况,企业所得税在未来相当长的一段时期里还将继续发挥重要的作用。第三部分是企业所得税的主要制度安排及其对经济增长的影响性浅析,各国企业所得税的课税原理大体相同,有所不同的是企业所得税的制度安排即税率、扣除、税收优惠政策三个要素,它们各自影响着一个国家或地区的自然资源开发、资本形成、劳动供给以及技术进步,因此,这三个要素合理与否,不但决定着企业所得税的整体效果,并且最终能影响经济增长。第三章研究企业所得税的自然资源开发效应。由于可再生资源及大部分非再生自然资源受企业所得税因素影响较小,本章主要研究非再生资源中的油气资源及非油气矿产资源受企业所得税的影响,并按照资源开发的规律,分为勘探阶段和开采阶段分别加以研究。在勘探阶段,为了更好地缓解非再生资源开发企业资金紧张的难题,建议引入国际通行的资源宽耗折让制度,加大税前扣除力度。在开采阶段,企业所得税对油气资源开发企业的优惠性措施已经较多,成果也较为显著,但非油气资源在开采阶段享受到的企业所得税的税收优惠较为有限,急需补充政策予以扶植。第四章是企业所得税的资本形成效应。本章研究企业所得税对企业投资成本及企业投资风险的影响。在投资成本方面,主要研究了企业所得税的税率、税前扣除、税收优惠对资本成本的影响,经过研究发现,按照国际流行趋势,我国企业所得税的税率在未来还应进一步下调,扣除制度方面也应该进行适当的规范。税收优惠政策的制定减小了企业投资成本,几种主要税收优惠政策,如投资抵免、加速折旧、免税等我国目前都有制定,对促进投资起到了积极作用。对于企业投资风险,企业所得税也具有一定的影响性,企业所得税的亏损弥补政策、合并纳税政策、延迟纳税政策,以及对创业投资的支持,都从一定程度上缓冲了企业的投资风险,未来,我国应该尝试修改亏损弥补政策,由向后结转改为前后都可以结转,加强对创业投资的税收激励,降低企业的投资风险。第五章是企业所得税的劳动供给效应。本章重点分析企业所得税对人力资源投资的影响效应上,即企业投入的职工教育经费形成的企业软实力对企业利润的影响,以判断当前企业所得税允许税前扣除的职工教育经费政策是否起到了积极作用,经过作者建立的面板模型的实证检验,在一些行业中,企业加大职工教育经费的投入,会提高企业的人力资本质量,增强企业的盈利能力,对这些行业,有必要进一步提高职工教育经费的税前扣除比例。第六章是企业所得税的技术进步效应。本章用企业的RD投入来考察技术进步。由于技术进步(企业RD投入)具有准公共产品的属性,而且具有高投入性高风险性,政府运用税收政策尤其是企业所得税促进技术进步(RD)具有先天优势。当前,我国为了促进技术进步,在企业所得税政策中设置了如加计扣除、加速折旧、高新技术企业享受优惠税率、符合条件的转让技术所得免税等政策,根据实证检验,加计扣除、加速折旧、高新技术企业享受优惠税率几项政策各自都比较有效,根据B-index指数算出的我国税收激励强度也较大,说明政策制定较为有效,但是加计扣除这一主要政策还存在着一些问题,今后应进一步完善。第七章是结论与对策建议。总结了前几章中企业所得税对经济增长各个要素的影响性,并按照税率、税前扣除、税收优惠政策三个方面提出了当前企业所得税政策存在的不足,以及未来需要改进的方向。
[Abstract]:The two main themes of contemporary economy: one is growth and one is fairness. Tax is an important element of the economy. It acts both in economy and economy. Different taxes have different meanings to the economy. The effect of individual income tax is mainly to promote equity, and the effect of enterprise income tax mainly affects growth, the main purpose of this article is the main purpose of this article. It is based on economic growth, combing the enterprise income tax system in our country, making the enterprise income tax have a more positive effect on economic growth and give full play to the function of regulating the economy.
Enterprise income tax is a tax on business income or other income. In foreign countries, it is also called "company tax", "corporate income tax", "corporate tax" or "legal person income tax". Since 1909, the UK began to levy corporate income tax. It was a country that implemented the company's tax system earlier, and then the other countries have also opened the tax system. As of the first half of 2010, the basic situation of corporate income tax in the world is that there are 203 countries and regions that generally collect corporate income tax, and there are only 17 countries and regions that do not levy corporate income tax or collect income tax on ordinary enterprises with 0% tax rates. It can be said that enterprise income tax has a wide range of global scope. Universal influence.
In China's current tax system, the status of enterprise income tax is also very important. In 2012, the income tax revenue of our enterprise has reached 19654 billion yuan. It is the second largest tax after value-added tax. Therefore, whether the enterprise income tax system is reasonable is an important factor affecting our economic trend. According to the modern tax theory, income tax belongs to direct tax, It is a tax which can not be transferred and is directly borne by the taxpayers. It also takes the responsibility of guiding the state policy orientation and regulating the economy while raising the financial income for the country. Since January 1, 2008, China has begun to implement a new enterprise income system, fully borrowed from the international experience, and has taken a comprehensive consideration of the national conditions and the practice of our country for a long time. In our country, the two parallel conditions of the income tax system of foreign-funded enterprises have been terminated, and the income tax of foreign-funded enterprises has been realized. This is a clear and clear guide to the economic policy, the improvement of the socialist market economic system, the promotion of the fair competition of various types of enterprises, the strategic adjustment of the economic structure, the coordination of regional development, and the optimization of the structure of foreign capital utilization. There is a significant and far-reaching impact.
Tax has the role of economic leverage, and it is also necessary to adapt to the economic development while adjusting the economy. Tax revenue, which is not compatible with the economic growth level, is like a passive water, which has no vitality and vitality. Therefore, every tax policy must be adjusted around the actual economic growth conditions and has already implemented 5. The current enterprise income tax system in the year also needs to be evaluated in a timely manner to analyze whether it can have a positive impact on the economy through its own optimization in the case of maintaining the overall income scale.
How to achieve rapid and stable economic growth is the theme that economists always pay attention to, and it is also the eternal interest of all countries and regions. Economic growth refers to the increasing level of per capita output in a country or region. There are many factors restricting economic growth, and the importance of tax policy is self-evident. From the point of view of demand management, the country adopts macro policy of expanding investment and consumption to stimulate economic growth. Developing countries take measures from the perspective of supply management to promote economic growth because of the imperfect market economic mechanism. When the government implements active fiscal policy and reduces tax revenue, it will stimulate investment and promote individual elimination. It can be seen that tax is very important to economic growth, but it is not the only important factor in determining economic growth, especially for a single tax, which often affects the economy to a certain extent, and produces a tax effect. In order to analyze the effect of enterprise income tax on economic growth, this paper analyzes the effect of enterprise income tax on the effect of enterprise income tax, that is, the natural resource development effect of enterprise income tax, the capital formation effect of enterprise income tax and enterprise income tax, in order to analyze the effect of enterprise income tax on economic growth directly. The labor supply effect and the technological progress effect of enterprise income tax.
Based on the above research ideas, this paper is divided into seven chapters.
The first chapter is introduction. It mainly introduces the background of this paper, summarizes the relevant research results at home and abroad, introduces the scope of the research, the research method and the research premise and main content, and points out the innovation points and the possible shortcomings in this paper.
The second chapter is the general theoretical analysis of enterprise income tax and economic growth. This chapter is the theoretical basis of the full text, which can be divided into three parts. The first part is the general theoretical analysis of economic growth. This part introduces the significance of economic growth and the factors that affect the economic growth. The top priority of economic life in home and region is to achieve economic growth, help local social stability, increase government revenue, increase social employment opportunities, adjust income distribution, and improve international status. After unremitting research, economists have found that economic growth is usually determined by the following factors: natural resources development, capital form The second part of this chapter is the general theoretical analysis of enterprise income tax. This part introduces the necessity and mechanism of the existence of enterprise income tax. Since the beginning of the implementation of the modern enterprise income tax system in 1909, the degree of enterprise income tax has been changed, continuously improved, and the status of enterprise income tax has been continuously raised. At present, the enterprise income tax has been levying in 203 countries and regions. The enterprise income tax is an important means to organize the financial income of all countries and regions and adjust the macro-economy. The development of tax must be adapted to the economic situation. According to the current economic development, the enterprise income tax will continue to be issued for a long time in the future. The third part is the main institutional arrangement of enterprise income tax and its influence on economic growth. The tax principle of enterprise income tax in various countries is roughly the same, and the system arrangement of enterprise income tax is the tax rate, deductions and tax preferential policies, which affect one country or region respectively. The development of natural resources, the formation of capital, the supply of labor and the progress of technology, therefore, whether the three elements are reasonable or not, not only determines the overall effect of the enterprise income tax, but also affects the economic growth in the end.
The third chapter studies the natural resource development effect of enterprise income tax. Because of the small influence of the enterprise income tax on the renewable resources and most of the non renewable natural resources, this chapter mainly studies the influence of the income tax on the oil and gas resources and the non oil and gas resources in the non renewable resources, and divides them into the exploration order according to the law of resource development. In the exploration stage, in the exploration stage, in order to better alleviate the problem of capital shortage of non renewable resources development enterprises, it is suggested to introduce the international current resource wide consumption discount system and increase the pre tax deduction. In the mining stage, the enterprise income tax has more preferential measures to the oil and gas resources development enterprises, and the results also result. More obvious, but the tax concessions enjoyed by the non oil and gas resources in the mining stage are relatively limited, and it is urgent to supplement policies to support them.
The fourth chapter is the capital formation effect of enterprise income tax. This chapter studies the influence of enterprise income tax on enterprise investment cost and enterprise investment risk. In terms of investment cost, it mainly studies the tax rate of enterprise income tax, pre tax deduction, and the effect of tax preference on capital cost. After research, it is found that Chinese enterprises are in accordance with the international trend. Tax tax rates should be further reduced in the future, and the system of deductions should be properly regulated. The formulation of preferential tax policies reduces the investment cost of enterprises, several major tax preferential policies, such as investment credit, accelerated depreciation and tax exemption, have been made in our country at present, and have played an active role in promoting investment. Risk, enterprise income tax also has a certain impact, enterprise income tax compensation policy, the merger of tax policy, the delay of tax policy, and the support of venture investment, to a certain extent, buffer the investment risk of the enterprise. In the future, China should try to modify the policy of making up for the loss. In turn, we should strengthen tax incentives for venture capital and reduce investment risks.
The fifth chapter is the labor supply effect of enterprise income tax. This chapter focuses on the impact of enterprise income tax on human resources investment, that is, the influence of enterprise soft power on enterprise profit formed by enterprise investment funds, and to judge whether the current income tax is allowed to deduct before tax. Positive effect, through the empirical test of the panel model established by the author, in some industries, enterprises will increase the investment of workers' education funds, which will improve the quality of human capital and enhance the profitability of enterprises. It is necessary for these industries to further increase the proportion of pre tax deductions for workers' education fees.
The sixth chapter is the technological progress effect of the enterprise income tax. This chapter uses the RD input of the enterprise to investigate the technological progress. As the technological progress (enterprise RD input) has the property of quasi public products, and has high investment and high risk, the government uses the tax policy, especially the enterprise income tax to promote the technical progress (RD) has the congenital advantage. In order to promote technological progress, China has set up some policies in the enterprise income tax policy, such as adding deductions, accelerating depreciation, high tech enterprises enjoying preferential tax rates, and transferring technology income tax exemption policies. According to the empirical test, adding deductions, accelerating depreciation, and enjoying preferential tax rates for high and new technology enterprises are both effective, the root of each policy is more effective. According to the B-index index, China's tax incentive intensity is also larger, indicating that the policy formulation is more effective, but there are still some problems with the main policy of adding deductions, which should be further improved in the future.
The seventh chapter is the conclusion and countermeasures. It summarizes the influence of the enterprise income tax on the various elements of economic growth in the previous chapters, and puts forward the shortcomings of the current enterprise income tax policy in three aspects, including tax rate, pre tax deduction and tax preferential policy, and the direction for future improvement.
【学位授予单位】：东北财经大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F812.42;F124

【参考文献】