中国劳动和资本税收负担及分配效应  

Tax Burden and Distributive Effects of Labor and Capital in China

作　　者：汪昊 Wang Hao

机构地区：[1]中央财经大学财政税务学院,北京102206

出　　处：《复印报刊资料（财政与税务）》2023年第8期45-61,共17页

基　　金：国家自然科学基金面上项目(72273162);中央财经大学青年科研创新团队支持计划的阶段性成果。

摘　　要：正确处理劳动和资本的分配关系,实现共同富裕,是中国式现代化的重要特征。税收是调节劳动和资本收入分配的重要制度。各项税收最终被劳动和资本负担,并影响收入分配。本文基于一般均衡税收归宿理论和模型,全面测算了我国2002-2018年间各项税收对劳动和资本形成的税收负担及对我国要素收入分配的影响,结果显示:我国资本税负一直高于劳动税负,2008年国际金融危机后,资本税负上升,劳动税负下降。其中,劳动的间接税负担持续下降,劳动的直接税负担持续上升,劳动总税负呈下降趋势;资本的直接税负担远低于资本的间接税负担;在各项间接税中,企业所得税最有利于降低劳动税负、增加资本税负。税收的要素分配结果显示:间接税具有提高劳动收入份额、降低资本收入份额的作用,直接税则相反,综合来看,税收总体上有利于劳动收入份额提高;企业所得税对提高劳动收入份额贡献率最大,年平均贡献率达到66.22.%。Measuring the real tax burden of labor and capital is the basis for analyzing the distributional effect of tax income,which has important theoretical and policy significance.China is promoting Chinese modernization,which requires dealing with the distribution of labor and capital to achieve common prosperity.Taxation is an important insti-tutional tool to achieve this goal.Over 90%of Chinese taxes are paid by corporates,and these taxes are indirect taxes,which are subject to complex shifting relative to direct taxes imposed on natural persons.Therefore,Chinese taxes and their impact on income distri-bution are also more complex.What are the tax burdens on labor and capital in China,what are their effects on income distribution,and how should China's tax system be further reformed to improve income distribution?These are the question to be studied in this paper.This paper takes China's tax system as the object of study,measures the tax burden of 16 important taxes on labor and capital both as a whole and by tax types,and further analyzes their impact on factor income distribution.This paper constructs a CGE model based on the general equilibrium tax incidence theory,sets up each tax in the model according to the taxation principle of each tax,and uses a combination of lump-sum tax,differential tax inci-dence,and GDP price as the numeraire to measure the impact of each corporate tax on labor and capital prices through a"counterfactual"simulation,and then measures its tax burden on labor and capital.The results show that,in terms of labor and capital tax burden,the indirect tax burden of capital in China is higher than labor,and the direct tax burden of capital is lower than labor,but the impact of indirect taxes on the tax burden of labor and capital is greater,and the tax burden of capital is higher than the tax burden of labor in China when the two are combined.During 2002-2018,the tax burden of capital shows an inverted U-shaped change,while the tax burden of labor shows a U-shaped change.The results also show t

关 键 词：劳动税负 资本税负 税收归宿 收入分配 一般均衡 

分 类 号：F812.42[经济管理—财政学] F249.2F275