中国企业所得税总税负归宿的一般均衡分析  

A General Equilibrium Analysis on the Total Tax Incidence of Chinese Enterprise Income Tax

作　　者：宋春平[1] 

机构地区：[1]厦门大学经济学院财政系

出　　处：《数量经济技术经济研究》2011年第2期89-98,F0003,共11页Journal of Quantitative & Technological Economics

摘　　要：在哈伯格模型基础上,本文先引入"实际收入"因素,即征税导致总需求下降从而要素收入下降的效应;再结合两部门同时征收资本要素税时的情形,以求更准确地考察中国企业所得税总税负归宿。结果表明:边际上,我国资本要素至少承担了60.2%的现行企业所得税总负担;总体上,资本要素则至少承担了76.94%的现行企业所得税总负担。这说明资本要素在边际上的税负转嫁能力更强。技术进步很有可能会显著影响总税负归宿,消费者偏好的影响不显著。Developed from the classic Harberger Model, this paper first introduces a term of ＂real income＂, which is about the effects of factor returns being lowered by reduced aggregate demand through taxation; then it further associates the model with situation of enterprise income tax （hereinafter abbreviated as EIT） levied in both two sectors for an analysis of the total tax incidence of Chinese EIT as accurate as possible. The results reveal that capital bears at least 76.94% of the total EIT burden, but at least only 60. 2% of the marginal total EIT burden. Technological progress poses as distinct influence on total tax incidence, while consumer preferences have little effect.

关 键 词：一般均衡 实际收入 总税负归宿 

分 类 号：F810.42[经济管理—财政学]