垄断税的理论分析与实证考察  

Theoretical Analysis and Empirical Investigation of Monopoly Tax

作　　者：喻玲[1] 

机构地区：[1]江西财经大学法学院,江西南昌330032

出　　处：《江西财经大学学报》2015年第4期108-117,共10页Journal of Jiangxi University of Finance and Economics

基　　金：国家社会科学基金项目"反垄断法规制的国外典型案例梳理研究"(11BFX054);中国博士后科学基金项目"反垄断合规制度研究"(2014M551852)

摘　　要：社会各界对垄断企业与非垄断企业之间持续高位的行业收入差距批评不断,社会成员收入分配格局不平衡的现状必须改变。垄断企业将其垄断超额利润转化为垄断福利,是收入差距产生的主要原因之一。征收垄断税,收割这种暴利,是许多国家的共同选择。石油特别收益金的征收,为中国开征垄断税提供了宝贵的经验,也映射出在中国开征垄断税在经济上、政治上和法律上皆具有可税性。中国未来的制度构建,应该采取法定税的模式,秉持"消费者分享"的原则,在准确界定税基的基础上,对所有获取垄断超额利润的企业进行征收。All sectors of the society have been criticizing the continued big income gap between the monopoly enterprises and the non-monopoly enterprises, the present imbalance of income distribution between the members of the community must be changed. The Monopoly enterprises would turn their monopoly excess profits into their monopoly welfare; this is one of the main reasons leading to the income gap. To levy monopoly tax to cut this kind of excessive profit is a common choice for many countries. The levy of special petroleum revenue tax has provided valuable experience for China to levy monopoly tax, and it also indicate that economically, politically and legally the monopoly tax to be levied in China has its taxability. China＇ s future system construction should take the pattern of statutory tax, uphold the principle of ＂ consumers to share＂, and on the basis of an accurate definition of the tax base, impose the taxes on all the enterprises that gain monopoly excess profits.

关 键 词：垄断税 可税性 垄断超额利润 收入分配差距 消费者分享 

分 类 号：F271[经济管理—企业管理]