中国企业所得税税负归宿两部门一般均衡分析  

The Incidence of the Enterprise Income Tax in China——A General Equilibrium Analysis of Two Departments

作　　者：赵云辉[1,2] 王鹏飞[1] 

机构地区：[1]内蒙古财经大学工商管理学院,内蒙古呼和浩特010070 [2]中央财经大学商学院,北京100081

出　　处：《经济经纬》2015年第4期149-154,共6页Economic Survey

基　　金：国家社会科学基金项目(08XJY030)

摘　　要：笔者采用一般均衡模型(CGE),使用各行业最新数据,计算中国2011年各行业企业所得税负担率,并重新测定要素替代弹性、产品需求替代弹性等参数。研究结果表明,我国企业所得税并不完全由资本承担,资本只承担了税负77%左右,还有23%左右转嫁给劳动要素。鉴于中国资本税负容易转嫁给劳动要素税负的特征,本研究提出了相应的对策建议。This paper analyzes the incidence of the enterprise income tax in China through the method of a general equilibrium analysis and the latest industry data. We calculate the substitution elasticity of production factors and the substitution elasticity of production demands according to the status in our country. This paper analyzes China's corporate income tax burden and sensitivity. The results show that owners of capital bear 77% of the tax burden,and owners of labor bear the rest of the tax. In view of Chinese capital tax easily passed on to labor,this research puts forward the countermeasures and suggestions.

关 键 词：企业所得税 税负归宿 一般均衡 两部门 

分 类 号：F275[经济管理—企业管理]