基于间接税转嫁的中国要素收入有效税负测算  

Measurement of Factor Income' s Effective Tax Rates in China: Based on the Indirect Tax Incidence Perspective

作　　者：席玮[1] 

机构地区：[1]北京师范大学国民核算研究院

出　　处：《统计研究》2012年第11期55-60,共6页Statistical Research

基　　金：国家社科基金一般项目"我国税源核算的统计体系与应用研究"(11BTJ005);国家社科基金青年项目"中国税负水平的总体评价与结构分析"(12CTJ004);教育部人文社科项目"基于国际核算标准的我国税源统计体系研究"(11YJC910006)资助

摘　　要：本文基于税负转嫁的视角,构造了要素收入有效税率的核算框架,详细界定了各种要素税负的核算范围,并实证测算了1995-2010年中国劳动与资本的实际有效税负。研究发现,与世界发达国家相比,我国的要素税负也并不算低。其中,间接税对居民消费的转嫁作用、增值税进项抵扣环节的重复计税是劳动、资本有效税率攀升的重要原因。Based on the view of indirect tax incidence,this article established an accounting framework for factor incomes＇ average effective tax rates（AETRs）,demarcated their accounting ranges,and estimated the AETRs of labor and capital in China from 1995 to 2010.The estimates imply that factor incomes are not bearing a low tax burden even compared with the developed countries.Moreover,the tax incidence on household consumption expenditure and double taxation on VAT input tax credit play important roles in AETRs＇ rising.

关 键 词：要素收入 有效税负 间接税转嫁 

分 类 号：F222.3[经济管理—国民经济]