政企分配关系视角下企业税收负担的国际比较与启示

政府参与企业收入分配的主要形式是税收,企业利润税收负担率是反映这种分配关系的重要指标。近几年来,世界各国的企业利润税收负担率总体呈现下降态势,不同类型国家呈现经济越发达,企业利润税收负担率越低的总体特征,但不同收入水平国家之间差异较大,企业适用的最高边际税率对企业利润负担率的影响显著。从国际比较来看,中国企业利润税收负担率一直偏高,需要理顺政府与企业分配关系,实行实质性减税政策。

International Comparison between Business Tax Burdens and Inspiration from the Perspective of Distribution Relationship between Government and Enterprises

Tax is the main form of government participation in the distribution of business income;the profit tax rate of the enterprises is an important indicator reflecting the distribution relationship.In recent years,the corporate profit and tax rate in different countries around the world is generally showing a downward trend;the general feature is that the more advanced the economy in different types of countries,the lower the profit and tax rate.However,there are significant differences between countries of dif...