经济新常态下企业所得税收入结构分析  

Analysis on the Income Structure of Enterprise Income Tax under China’s New Normal

作　　者：白景明 何平 Bai Jingming;He Ping(Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《郑州大学学报（哲学社会科学版）》2022年第3期52-57,127,共7页Journal of Zhengzhou University:Philosophy and Social Sciences Edition

摘　　要：在我国经济增长率放缓的背景下,企业所得税的增长率却没有大幅度降低。从行业、地区和企业类型三个维度分析企业所得税增长的成因发现:一是经济新常态下企业所得税收入呈现逆周期变动势态,表明经济结构调整效果显现,今后可将企业所得税收入增长情况作为经济减速是否处于合理区间的评价指标。二是企业所得税收入结构呈现高集中度特征,这是中国资源要素收益空间集中率偏高的反映,未来要实现共同富裕目标需增加中央财政宏观调控财力空间。三是实体经济成为拉动企业所得税收入增长的新动能,表明经济高质量发展将会促进直接税比重逐步上升,未来提高直接税比重可依靠经济结构调整的不断深化。Against the background of the slowdown of China’s economic growth rate,the growth rate of enterprise income tax has not decreased significantly.From the three dimensions of industry,region and enterprise type,this research analyzes the causes of the growth of enterprise income tax,and gets the following findings.First,under the new economic normal,the income of enterprise income tax shows a counter-cyclical trend,indicating the effect of economic restructuring is obvious.In the future,the growth of enterprise income tax can be used as an evaluation index for whether the economic slowdown is in a reasonable range.Second,the income structure of enterprise income tax is characterized by high concentration,reflecting the high spatial concentration rate of China’s resource elements.To achieve the goal of common prosperity in the future,it is necessary to increase the financial space for macro-control of the central government.Third,the real economy has become a new kinetic energy to stimulate the growth of corporate income tax,suggesting the high-quality economic development will promote the gradual increase of the proportion of direct taxes,and the future increase of the proportion of direct taxes can depend on the continuous deepening of economic restructuring.

关 键 词：经济新常态 企业所得税收入 结构分析 

分 类 号：F812.42[经济管理—财政学] F275