税收征管行为与企业税负差异  

Tax Administration and the Differences in Corporate Tax Burden

作　　者：张二宇 付文林 张钠 Zhang Eryu;Fu Wenlin;Zhang Na

机构地区：[1]浙江财经大学财政税务学院

出　　处：《财政研究》2024年第8期85-101,共17页Public Finance Research

基　　金：国家社科基金重点项目“在高质量发展中促进共同富裕的制度设计研究”(23AZD015)。

摘　　要：本文基于全国税收调查数据,通过模拟算例描绘了企业所得税负差异的特征事实及主要影响因素。研究表明:第一,随着我国税法体系不断完善,企业间所得税负趋于公平,但小企业税负较高而大企业税负较低、私营企业和外资企业税负较高而国有企业税负较低、纺织业等传统劳动密集型企业承担了较高的税负。第二,策略性税收征管行为和税收征管能力限制是造成企业间税负差异的主要原因,两者对企业所得税负差异的实际影响分别为65.05%和34.95%。第三,税率优惠是策略性税收征管行为的主要手段,而税基优惠和税额优惠的影响相对较小。本文的研究发现对于进一步规范税收征管行为和营造公平税收环境具有一定政策参考价值。This article is based on the national tax survey data,and depicts the stylized fact and main influencing factors of the differences in corporate income tax burden through simulation examples.We find that,firstly,with the continuous improvement of China's tax system,the income tax burden among enterprises tends to be fair.However,small enterprises have higher tax burdens while large enterprises have lower ones,private and foreignfunded enterprises have higher tax burdens while state-owned enterprises have lower ones,and traditional laborintensive enterprises such as the textile industry bear higher tax burdens.Secondly,strategic tax collection and management behaviors and limitations on tax collection and management capabilities are the main reasons for the differences in corporate tax burden,and the actual impact of the two on the differences in corporate income tax is 65.05%and 34.95%,respectively.Thirdly,tax rate incentives are the main means of strategic tax collection and management,while the impact of tax base incentives and tax incentives is relatively small.The research findings of the paper have certain policy reference value for further regulating tax collection and management behavior and creating a fair tax environment.

关 键 词：税负差异 税收征管 税收法定 模拟算例 

分 类 号：F812[经济管理—财政学]