中国企业所得税的有效税率差异研究——基于财务报表附注数据的分解  

A Study on the Difference of Effective Tax Rates in China:Based on the Decomposition of the Annual Reports Notes Data

作　　者：刘志阔[1] 汪殊逸 翁倩茹 赵小路 Liu Zhikuo;Wang Shuyi;Weng Qianru;Zhao Xiaolu(China Center for Economic Studies, Fudan University;School of Public Economics and Administration,Shanghai University of Finance and Economics;School of Economics, Ocean University of China)

机构地区：[1]复旦大学中国社会主义市场经济研究中心 [2]上海财经大学公共经济与管理学院 [3]中国海洋大学经济学院

出　　处：《经济科学》2024年第2期141-158,共18页Economic Science

基　　金：国家自然科学基金重点专项“中国财税体制改革的理论建模与政策体系设计”(项目编号:72342030);国家自然科学基金优秀青年科学基金“税制设计”(项目编号:72122005);教育部人文社会科学研究规划基金“中国企业创新的特征事实与实证解释:基于微观数据的政策评估”(项目编号:21YJA790042)的阶段性成果。

摘　　要：本文基于上市公司财务报表附注数据,对企业所得税有效税率差异的形成因素进行了分解。研究发现如下:第一,近年来企业所得税优惠政策不断推出,其中税基式优惠的增长尤为明显;第二,随着优惠规模的扩大,企业的有效税率普遍下降,但企业间的税负差异也随之扩大;第三,税收法定的制度因素对有效税率差异的影响至关重要,其中,适用税率的大小是决定企业有效税率高低的关键因素,而税基调整项中的暂时性差异是有效税率差异的最主要来源。本研究强调,未来的税收政策应更注重效率与公平的权衡,同时考虑企业认知能力的差异,税制设计应避免过于复杂和碎片化。This paper analyzes the factors contributing to the difference of effective corporate income tax rates based on the annual reports notes data of listed companies.The findings are as follows.First,in recent years,there has been a continuous introduction of preferential corporate income tax cut policies,with a notable increase in base-related reductions.Second,as the scale of preferences expands,the effective tax rates of firms generally decrease,but the differences in tax burdens among firms widen.Third,statutory factors related to tax laws play a crucial role in the difference of effective tax rates,where the applicable tax rate is the key determinant of a firm's effective tax rates,and temporary differences in the tax base adjustments are the primary source of variation in effective tax rates.The paper emphasizes that future tax policies should focus more on the trade-off between efficiency and equity,taking into account the differences in firms' cognitive abilities,and that the tax system design should avoid being overly complex and fragmented.

关 键 词：企业所得税 有效税率 差异分解 税制设计 

分 类 号：F812.2[经济管理—财政学]