我国不同所有制类型企业税负比较研究——基于2005～2009年上规模企业数据  

Research on the Tax Payment of Chinese Enterprises of Different Ownership——Based on the Scale Enterprises' Data of 2005～2009

作　　者：赵丽芬[1] 赵杨[2] 

机构地区：[1]中央财经大学经济学院,北京100081 [2]北京交通大学经济管理学院,北京100044

出　　处：《经济管理》2011年第8期7-12,共6页Business and Management Journal ( BMJ )

摘　　要：针对近期对我国"国企民企外企税负不均衡"的热议,本文以我国2005～2009年上规模企业的相关数据为基础,从总量及效率两方面出发,利用四个指标以扎实可靠的数据分析对我国不同所有制类型企业的纳税地位以及总体税负水平进行了实证检验。研究表明,三类企业构成我国税源收入的主体,但所占比重及发展趋势各不相同;三类企业的总体税负水平的确存在差异,但差异程度并不显著;三类企业的资产纳税贡献率均出现了下降,资产产生税收的能力在不断弱化。In view of the recent hot debate on the disequilibrium among state-owned and private-owned and foreign-owned enterprises＇ tax burden, this article empirically tests the tax status and total taxation levels of different types ownership enterprises, basing on the up-scale enterprises＇ data in 2005 - 2009 years of our country, considering the level and efficiency contemporarily and using four index. It is found that the three kinds of enterprise com- pose the main part of income tax for our country, while have different features in the proportion and development trend; The overall tax burden level of three enterprise do exist some difference, but it is not significant; The three kinds of enterprises＇ assets-tax contribution rate is falling, meanwhile the assets＇ ability of generating tax is weakening.

关 键 词：企业所有制 企业总体税负 资产纳税贡献率 

分 类 号：F810.422[经济管理—财政学]