我国两税合并的社会经济福利效应分析

2007年年初国务院批准了合并内、外资企业的所得税,税率为25%,并从2008年1月1日起实施。外资企业在经历了20年的税收优惠政策之后,开始承担与国内企业相同的所得税税率。统一企业所得税率在自由竞争的经济环境中有增加社会福利的效应。但由于我国仍处在经济转型过程中,内资企业和外资企业在管理体制和运行机制上有很大的不同。因此,统一税率对我国总的社会福利的影响可能与西方发达国家的影响有所不同。文章通过对我国内外资企业生产方程的不同设定来反映内外资企业的不同特点并考察统一税率对我国劳动力配置、资本需求及社会整体福利可能带来的影响。用2004-2006年的统计数据进行了模拟计算,结果表明,两税合并短期内使我国社会整体福利略有下降,在考虑国有企业冗员的情况下,两税合并使社会福利在三种情形下分别下降0.18%、0.17%和0.13%;而考虑国有企业经理负责制时,两税合并使社会福利分别下降0.25%、0.21%和0.15%。但从长期看,两税合并最终会使我国的社会福利有所增加。

Welfare Effects of Unified Enterprise Income Tax Rate

The State Council of PRC rectified unified enterprise income tax rate at 25%,and this new tax rate will be effective from January 1,2008.After about 20 years of privilege tax policy,foreign enterprises begin to take the same tax as the other tapes of enterprises.Unified tax rate normally increases the welfare in the market economies.But due to China's economic transformation,there are great differences in management system between foreign enterprises and state-owned enterprises.The effects of unification of tax rate may be different from the OECD countries.This paper tries to mimic this difference through setting different production function for foreign enterprises and SOEs.We use worker control model and managerial control model to mimic SOEs.We simulate the impact of unified tax on redistribution of the labor and capital,as well as the welfare.Using the data from 2004,2005 and 2006,our results show that unified tax rate results in 0.18%,0.17% and 0.13% welfare loss from worker control model and 0.25%,0.21% and 0.15% welfare loss from managerial control model.