我国不同所有制企业实际税负比较研究

发布时间：2018-10-30 11:56

【摘要】：文章基于我国2006-2015年的税收情况分析,深入研究比较不同所有制企业税负情况,揭示影响企业税负的产权因素。具体重点为两点:一是分析不同年度纳税总量的纵向变化趋势,二是分析税收负担率与企业效率的关系。税收分析结果表明:国有企业的资产净利率低于民营企业,但国有企业却承担着高于民营企业的税负率,这违背了高盈利能力高税负的原则;对于中央企业和地方国企,前者的盈利能力高于后者,其税负率也高于后者。因此,在现实经济实践中,不同产权安排下企业效率的高低与其税负率大小存在着不匹配的情况,这可从三个方面进行经济学解释:首先是不同所有制企业形成不同的行业分布、规模大小和经营特点,其次是存在委托-代理关系、承担社会责任、税务管理成本、避税动机和行为惯例等方面差异性因素,第三是不同所有制企业与政府的政治关联度不同。这三大因素是导致不同产权安排下企业效率和实际税负率存在差异的根源。针对这一现状,本文提出促进不同所有制企业发展的政策建议与思路。
[Abstract]:Based on the analysis of the tax situation in China from 2006 to 2015, this paper makes a deep study on the tax burden of enterprises with different ownership and reveals the property rights factors that affect the tax burden of enterprises. The main points are as follows: one is to analyze the vertical trend of the total amount of tax payment in different years, the other is to analyze the relationship between the tax burden rate and the efficiency of the enterprise. The results of tax analysis show that the net interest rate of assets of state-owned enterprises is lower than that of private enterprises, but state-owned enterprises bear higher tax burden than private enterprises, which violates the principle of high profitability and high tax burden. For central enterprises and local state-owned enterprises, the former's profitability is higher than the latter, and its tax burden rate is higher than the latter. Therefore, in the actual economic practice, there is a mismatch between the enterprise efficiency and the tax burden rate under different property rights arrangements. This can be explained from three aspects of economics: first, different ownership enterprises form different industry distribution, size and management characteristics; secondly, there is a principal-agent relationship, social responsibility, tax management costs, The third factor is the different degree of political connection between different ownership enterprises and government. These three factors are the root of the difference between the efficiency and the actual tax rate of enterprises under different property rights arrangements. In view of this situation, this paper puts forward the policy suggestions and ideas to promote the development of different ownership enterprises.
【作者单位】：中央财经大学财政税务学院;中央财经大学税收筹划与法律研究中心;
【基金】：中央财经大学中财-鹏元地方财政投融资研究所课题资助京东战略研究院研究项目《电子商务税收征管手段与前瞻性研究》的资助
【分类号】：F275.4;F812.42

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