中国企业税负高低之谜:寻找合理的企业税负衡量标准

作者梳理了企业税负衡量标准的相关文献,运用微观经济学中的"死角损失"原理,观测中国近年来的广义宏观税费负担,发现其依然处于偏高的水平上。尤其对于贡献绝大部分税费的企业来说,整体税负过重的倾向并无根本改观,其中非公经济的税负更是连年超过国有企业。在对企业税负的衡量中,作者采用了世界银行的总税率指标进行国际比较,同时在对企业实际税费负担的计算中以上市及非上市公司为代表,测算了企业销售利润率与税利率之间的变动关系,进而阐述中国税制所存在的问题,据此提出针对性较强的政策建议。

Analyses the measure of the tax burden for enterprises in China

Through combing the literature about measures of corporation tax burden, with the theory of deadweight loss caused by tax in the market, the macro tax burden of China in recent years is still high to the current level of livelihood, especially for the corporation which shoulder most of the tax revenue, the non-public economic is heavier than the state-owned enterprises; Measuring the facial tax burden, we use the total tax rate from the Word Bank, the listed and unlisted as example, to compare the sale profit margin and total tax rate, profit and the tax including the turnover, to find the main problems in China's tax system then put forward the specific suggestion.