企业生产率优势与所得税实际税率——基于企业市场势力视角的研究  

Productivity Advantage and the Effective Corporate Income Tax Rate--A Study Based on the Perspective of Market Power

作　　者：邓明[1] Deng Ming

机构地区：[1]厦门大学经济学院

出　　处：《财政研究》2023年第3期98-113,共16页Public Finance Research

基　　金：国家自然科学基金面上项目“中间产品进口、技能偏向性技术进步与技能溢价”(71973111)。

摘　　要：本文在一个具有企业异质性和内生价格加成率的一般均衡模型中引入税收政策,通过将消费者的效用函数设定为线性形式,研究发现,税率上升时,与高生产率企业相比,低生产率企业只能扣除其生产成本的较小部分。因此,低生产率企业的实际税率会更高。在此基础上,本文使用中国工业企业微观数据,实证检验了企业生产率、加成率与所得税实际税率之间的关系。实证研究结果表明,生产率更高的企业,其价格加成率也越高;而价格加成率高的企业,其所得税实际税率更低。因此,企业所得税实际税率的差异可能不仅仅来自于征税机构的征税强度和企业的避税行为,还可能来自于企业的异质性能力。In this paper,we introduce tax policy in a general equilibrium model with firm heterogeneity and an endogenous price markup rate.By setting the consumer utility function to a linear form,we find that when the corporate income tax rate increases,compared to high-productivity firms,low-productivity firms can only deduct a smaller fraction of their production costs and therefore,the ratio of tax payments to pre-tax profits,i.e.,the effective tax rate,is also larger for low-productivity firms.To test this mechanism,we empirically examine the relationship between firm productivity,markup rate and effective corporate income tax rate using micro data of Chinese industrial firms.The empirical findings show that firms with productivity advantages do have lower effective income tax rates;moreover,firms with higher productivity have higher price markup rates;and firms with higher price markup rates do have lower effective income tax rates.Thus,the difference in effective corporate income tax rates may not only come from the taxing authority's tax collection intensity and firms'tax avoidance behavior,but also from firms'heterogeneous ability.

关 键 词：生产率 企业所得税 市场势力 加成率 

分 类 号：F812.7[经济管理—财政学]