税制改革、企业成本与企业资源错配  

Tax System Reform,Enterprise Cost and Enterprise Resource Mismatch

作　　者：林梨奎 贺伯锋 LIN Li-kui;HE Bo-feng(School of Finance and Investment,Guangdong University of Finance,Guangzhou 510521,China)

机构地区：[1]广东金融学院金融与投资学院,广东广州510521

出　　处：《湖南科技大学学报（社会科学版）》2021年第6期100-111,共12页Journal of Hunan University of Science and Technology(Social Science Edition)

基　　金：国家社会科学基金重大项目(17ZDA047);广东省普通高校创新团队项目(人文社科类)(2018WCXTD004);广东省人文社科重点研究基地广东区域金融政策研究中心课题(2021-GDJD-0201)。

摘　　要：要素资源有效配置是国民经济发展的重要话题,而减税降费政策是实现该目标的主要手段。企业所得税分享制度改革,显著降低企业所得税的有效税率水平,进而使得企业资源错配状况得到改善,而且企业成本加成能力提升将有利于增强上述政策效果。因此,应保持减税降费政策的连续性,加快实现减税降费措施的落地实施,同时提升企业成本加成能力。The effective allocation of factor resources is an important topic in the development of national economy.The policy of tax reduction and fee reduction is the main means for the government’s departments to regulate and control the macro-economy.The reform of enterprise income tax sharing system will significantly reduce the effective tax rate of enterprise income tax,so as to improve the mismatch of enterprise resources,and the improvement of enterprise cost addition capacity will help to enhance the effect of the above policies.Therefore,we should maintain the continuity of tax reduction and fee reduction policies,accelerate the implementation of tax reduction and fee reduction measures,and improve the cost plus capacity of enterprises.

关 键 词：所得税 分享改革 成本加成率 资源错配 断点回归 

分 类 号：F812.42[经济管理—财政学]