“垄断利润税”调节行业收入差距构想  

An Analysis on Regulating Income Gap of Industry with "Monopoly Profits Tax"

作　　者：郝春虹[1] 

机构地区：[1]内蒙古财经大学经济学院,内蒙古呼和浩特010070

出　　处：《经济管理》2012年第6期111-118,共8页Business and Management Journal ( BMJ )

基　　金：国家社会科学基金项目"调节税收与扭转收入分配差距扩大趋势问题研究"(08XJY030)

摘　　要：本文使用计量经济学方法验证了行业垄断程度与其职工工资正相关,验证了垄断行业超额利润主要源于垄断,而非创新和承担风险。为此,本文建议应该对中国行政垄断行业开征"垄断利润税"。开征"垄断利润税"在实际操作层面上关键是准确确定垄断带来的"超额利润",在中国主要是确定行政垄断带来的"超额利润"。本文对中国"垄断利润税"和"超额工资税"制度进行了初步模拟设计。The wages and profits of monopoly industries in China are much higher than nonmonopoly industries and the income gap between them has widened in recent years. This paper mainly made an investigation on monopoly in come distribution effects from two aspects, namely, the relation between monopoly and the income level of its in dustry employees and the relation between monopoly and its industrial performance. This paper intended to illustrate the effect that the degree of administrative monopoly has had on the income level of employees and the profitability of the industry. Through the empirical study, this paper concluded that： China＇s administrative monopoly has in creased the wages of monopoly industry employees. Generally speaking the higher the degree of monopoly was, the Monopoly profits tax, early known as the excess prollts tax, appeared Dexore me first world war particularly prevalent during the war. Recently it has been reintroduced in many countries. Since administrative monopoly is the main form of monopoly in China, this article preliminary analog designs China＇s monopoly profits tax and Excess wage tax system. Both monopoly profits tax and Excess wage tax have played an important role in the regulation of Monopoly profits.

关 键 词：垄断利润税 超额利润 垄断超额利润 行政垄断 

分 类 号：F810.42[经济管理—财政学]