企业税负及其不平等  

Tax Burden of Enterprises and Inequality Thereof

作　　者：倪红福[1,2] 吴延兵 周倩玲[3] NI Hongfu;WU Yanbing;ZHOU Qianling(Chinese Academy of Social Sciences, University of Chinese Academy of Social Sciences, 100836;Chinese Academy of Social Sciences, 100836;Peking University, 100871)

机构地区：[1]中国社会科学院经济研究所,100836 [2]中国社会科学院大学经济学院,100836 [3]北京大学光华管理学院、北京大学数量经济与数理金融教育部重点实验室,100871

出　　处：《财贸经济》2020年第10期49-64,共16页Finance & Trade Economics

基　　金：国家自然科学基金面上项目“中国产业迈向价值链中高端:理论内涵、测度和路径分析”(71873142);国家社会科学基金重大项目“实质性减税降费与经济高质量发展研究”(19ZDA069);教育部人文社会科学研究项目“中美经贸摩擦对全球价值链重构的影响研究”(20YJC790140)。

摘　　要：本文从企业要素创造新价值能力所承担税收的角度定义企业税收负担率,并创新性地把收入不平等测度方法拓展应用于企业税负不平等测度问题上,进而从税负不平等这一新视角来解释“宏观低税负,企业高税负感”悖论。利用2007—2011年全国税收调查数据,实证研究结果如下。(1)我国宏观税收负担率从2007年的18.67%上升到2011年的21.90%,但仍低于OECD等发达国家的水平。(2)我国企业税收负担率在行业、地区、所有制类型和企业规模等方面表现出显著异质性。从行业结构来看,烟草制品业、石油加工及炼焦业等行业的税收负担率较高,而农业部门的税收负担率较低;从地区结构来看,东部地区相对发达省份的税收负担率较低,而中西部地区相对不发达省份的税收负担率较高;从所有制类型来看,国有企业的税收负担率较高,外商投资企业和港澳台商投资企业的税收负担率较低。(3)我国企业税负存在苦乐不均现象。经济越发达的省份,企业税负不平等程度越严重。最后,本文指出解决企业税负不平等问题是“降成本”供给侧结构性改革的重要任务之一,也是减税降费的题中应有之义。This paper defines enterprise tax burden rate from the perspective of the new value bearing tax capacity created by enterprises,and creatively extends the use of the measurement method of income inequality to cover the measurement of enterprise tax burden inequality,and then explains the paradox of“low tax burden on the whole but high tax burden for individual enterprises”from the new perspective of tax inequality.Based on data from the national tax survey between 2007 and 2011,this empirical study finds:(1)The overall tax burden rate of Chinese enterprises increased from 18.67%in 2007 to 21.90%in 2011,still lower than the rate of OECD and other developed countries.(2)The tax burden rate of Chinese enterprises differ greatly by industry,region and ownership.Industry-wise,enterprises in the tobacco industry and petroleum processing and coking industry have the heaviest tax burden,while the agricultural sector has the lowest;regionally,the more developed eastern region has lower enterprise tax burden rates,while the less developed central and western regions have higher rates;from the perspective of ownership,state-owned enterprises have the highest tax burden rates,while foreign and Hong Kong,Macao and Taiwan-invested enterprises have the lowest.(3)There is a clear imbalance in enterprise tax burden in China and it is more serious in better developed regions.Finally,this paper points out that to tackle such inequality is one of the important tasks in the supply-side structural reform,especially the efforts to cut costs and to reduce taxes and fees.

关 键 词：税收负担率 宏观税负 企业税负不平等 基尼系数 

分 类 号：F81[经济管理—财政学]