优化民间借贷税收优惠政策的思考  

Thoughts of Optimizing the Tax Preference Policy of Private Lending

作　　者：李永强[1] 崔志坤[1] 

机构地区：[1]安徽财经大学,安徽蚌埠233030

出　　处：《铜陵学院学报》2016年第2期38-42,共5页Journal of Tongling University

基　　金：国家社科基金项目"构建地方税体系研究"(13CJY108);博士后科学基金面上资助项目(2012M510655);安徽财经大学研究生科研创新基金项目(CXJJ2014006)

摘　　要：公民与公民之间的借贷行为,往往暴露于法律约束之外,构建以税收优惠为核心的借贷信息采集机制,可以增加政府的税收收入和加强对借贷市场的管制。文章试图从激励、公平、税收中性角度分析民间借贷管制中使用税收优惠的必要性,然后探讨税收抵免对社会总效用的影响,理论上证明存在一个税收抵免比例可以使政府在不减少社会总效用的前提下征得利息税。另外,从税负角度考虑得出确定税收抵免比例的一个限制条件,设置浮动抵免比例以适应政府宏观调控的需要。The lending behavior between of citizens is often exposed to the legal constraints, the establishment of a tax incentives for the core of the credit information collection mechanism, can increase the government＇s tax revenue and strengthen the control of the lending market. This paper tries to analyze the necessity of using tax incentives from the perspective of incentive, equity and tax neutrali- ty, and then explore the impact of tax credit on the total social utility. In addition, from the point of view of the tax burden to determine the proportion of tax credits, as well as the proportion of floating credit to meet the needs of the government＇s macro regulation and con- trol.

关 键 词：民间借贷 税收优惠 社会总效用 

分 类 号：F812.42[经济管理—财政学]