新企业所得税制度下我国居民企业实际平均税负的估测  

Measurement on the Effective Average Tax Burden of Dweller-Enterprises in China When Implementing the New Enterprise Income Tax System

作　　者：李伟[1] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《税务与经济》2008年第5期91-98,共8页Taxation and Economy

基　　金：上海财经大学博士研究生创新基金资助项目(项目编号:2006950127)

摘　　要：企业承担的实际平均税率作为企业实际税负的一个体现,在很大程度上影响着潜在投资者的投资决策,准确而全面地估测企业的实际平均税率,可以为投资者及政策制定者提供有价值的参考。在我国实施新企业所得税制度的背景下,从企业和股东个人这两个层面分别估测投责者采取不同融资方式、投资于不同资产时可能承担的实际平均税率,并检验上述结果对各种假设条件的敏感性,具有重要的现实意义和参考价值。Effective average tax rate beared by enterprises, as one of the embodiments for effective tax burden of enterprises, largely have a great impact on the investment decisions for potential investors. Therefore, to make a exact and comprehensive assessment of effective average tax rate burdened by enterprises can provide valuable referrences to both investors and po｜icy makers. On the basis of modified D/G model and revised parameters according to the Chinese Tax Law, from the viewpoint of the enterprise and the shareholder respectively, this article measures the possible effective average tax rate burdened by investors when using different forms of financing to invest different types of assets under the New Enterprise Income Tax System in China, and examines the sensitivity of above-mentioned findings to the basic assumptions in the research, which, together according to the judgemets for future economic situations, can be based upon to forecast the trend of effective average tax rate beared by enterprises.

关 键 词：新企业所得税制度 实际平均税率 D/G模型 资产类型 融资方式 

分 类 号：F810.422[经济管理—财政学]