中国企业所得税税负的动态分布

运用宏观经济学中考虑储蓄变化的经济增长模型，研究在生产要素供给发生变化的长期情况下，我国企业所得税税负的动态分布。储蓄行为在经济增长情况下影响资本所得税税负的长期分布．将储蓄倾向划分为资本收入的储蓄倾向和劳动收入的储蓄倾向，用可变储蓄率的经济增长模型代替以往资本供给固定的情况，通过资本的损失与国民收入总损失的比例来计算资本承担的税负。运用我国现实数据测定模型中的参数，通过模拟实证分析得出结论，长期来看．我国资本只承担了企业所得税税收负担的大约60％，而把另外40％左右转嫁给劳动要素承担。

The Dynamic Distribution of Enterprise Tax in China

The dynamic distribution of enterprise tax in China is analyzed, using the economic growth model including the changing of the saving. The saving affects the long-term distribution of enterprise tax in condition of economy growth. The incidence of the enterprise tax is conveniently measured by the radio of the capital loss to the national income. With the reasonable parameter values, the capital bore about 60% of the entire enterprise tax. The labor bore about 40% of the entire enterprise tax.