我国企业所得税的宏观税负研究  

Research on the Macroscopic Tax Burden of China’s Enterprise Income Tax

作　　者：楚文海[1] 韦会锦 CHU Wen-hai;WEI Hui-jin(Guizhou University of Finance and Economics)

机构地区：[1]贵州财经大学

出　　处：《当代会计》2023年第8期25-27,共3页Contemporary Accounting

摘　　要：主要分析了我国企业所得税宏观税负,发现各地区之间存在明显的税负偏差;阐述了我国企业所得税宏观税负衡量指标;分析了我国企业所得税宏观税负存在的问题;论述了我国企业所得税宏观税负的影响因素;根据当前我国企业所得税宏观税负存在的问题,提出了一些优化建议。This paper primarily analyzes the macroscopic tax burden of corporate income tax in China,revealing significant variations in tax burdens among different regions,elucidates the measurement indicators for the macroscopic tax burden of corporate income tax in China,examines the issues within the macroscopic tax burden of corporate income tax in China,and discusses the influencing factors of this burden.Based on the current problems associated with the macroscopic tax burden of corporate income tax in China,this paper also puts forth several optimization suggestion.

关 键 词：企业所得税 宏观税负 税收政策 

分 类 号：F276.1[经济管理—企业管理] F812.42[经济管理—国民经济]