我国企业税负“痛感”凸显之谜探析

近两年来我国企业税负"痛感"的凸显再次引发了社会各界对我国企业税负水平轻重的热议。基于各种数据、方法以及视角得出的多种结论纷至沓来、莫衷一是。文章从辨析企业税负的概念入手,说明由于受多种可比因素的限制,对企业税负水平进行国际间的横向比较得到的结论仅仅是一个事实判断而非价值判断。我国企业税负在近两年"痛感"凸显,是企业税负增加以及伴随着经济形势下行而来的产能过剩、职工工资总额上升以及税负转嫁困难等多种因素共同交织的结果。

Riddle of Corporate Tax Burden “Pain” highlights in China

Over the past two years, the level of corporate tax burden is highly concerned by the community due to China's corporate tax burden "pain" highlighted.Based on a variety of data, methods and perspectives,there are kinds of views that are not inconsistent.This paper starts with the concept of enterprise tax burden and shows that the conclusion of international horizontal comparison of enterprise tax burden is only a fact judgment rather than value judgment due to the limitation of many kinds of comparable factors.The "pain" highlights of China's corporate tax burden in the past two years should be attributed to the increase in corporate tax burden and the excess capacity, rising labor costs, tax burden transfer difficulties and so on along with the economic crisis.