税收-税率结构对企业部门税负的影响研究

税收-税率结构对企业部门税负的影响,可以通过如下的理论框架来认识,即在收入结构给定的情况下,为了维持税收总额不变,必须使各税率之间满足一定的数量关系,这种税率结构会影响企业部门的税负。从理论上说,政府无论是提高还是降低生产税税率,都有可能使企业部门的税负下降。1992-2007年,我国的实际情况是:生产税税率趋于提高,企业所得税税率趋于下降,个人所得税税率趋于提高,企业部门税负趋于下降。通过相关性的检验,理论"提高生产税税率、降低企业所得税税率、个人所得税税率提高,可以使企业部门的税负下降"基本上得到验证。降低企业部门税负,不仅有生产税税率提高带来的调整问题,还有生产税税率下降带来的调整问题。

The influence of tax and tax rate structure on businesses

The influence of tax and tax rate structure on businesses can be explained by the following theory: under the condition of a given income structure,to secure the maintenance of revenues requires the certain proportion of various tax rates,which will affect the tax bearing of businesses.Theoretically,the tax bearing of businesses will be eased whether it be an increase or decrease in the tax rate of produce tax.In 1992-2007 in China,the tax rate of produce tax went up;that of business income rate went down;that of personal income tax increased;and the tax burden of businesses went down.The correlation verification demonstrates the theory that the increase in the tax rate of produce tax,the decrease in the tax rate of business income tax and the increase in the tax rate of personal income tax can relieve the tax burden of businesses.To reduce the tax burden on businesses involves not only problems of increase but also decrease in the tax rate of produce tax.