数量经济技术经济研究
數量經濟技術經濟研究
수량경제기술경제연구
The Journal of Quantitative & Technical Economics
2011年
2期
89~98
,共null页
一般均衡 实际收入 总税负归宿
一般均衡 實際收入 總稅負歸宿
일반균형 실제수입 총세부귀숙
General Equilibrium; Real Income; Total Tax Incidence
在哈伯格模型基础上,本文先引入“实际收入”因素,即征税导致总需求下降从而要素收入下降的效应;再结合两部门同时征收资本要素税时的情形,以求更准确地考察中国企业所得税总税负归宿。结果表明:边际上,我国资本要素至少承担了60.2%的现行企业所得税总负担;总体上,资本要素则至少承担了76.94%的现行企业所得税总负担。这说明资本要素在边际上的税负转嫁能力更强。技术进步很有可能会显著影响总税负归宿,消费者偏好的影响不显著。
在哈伯格模型基礎上,本文先引入“實際收入”因素,即徵稅導緻總需求下降從而要素收入下降的效應;再結閤兩部門同時徵收資本要素稅時的情形,以求更準確地攷察中國企業所得稅總稅負歸宿。結果錶明:邊際上,我國資本要素至少承擔瞭60.2%的現行企業所得稅總負擔;總體上,資本要素則至少承擔瞭76.94%的現行企業所得稅總負擔。這說明資本要素在邊際上的稅負轉嫁能力更彊。技術進步很有可能會顯著影響總稅負歸宿,消費者偏好的影響不顯著。
재합백격모형기출상,본문선인입“실제수입”인소,즉정세도치총수구하강종이요소수입하강적효응;재결합량부문동시정수자본요소세시적정형,이구경준학지고찰중국기업소득세총세부귀숙。결과표명:변제상,아국자본요소지소승담료60.2%적현행기업소득세총부담;총체상,자본요소칙지소승담료76.94%적현행기업소득세총부담。저설명자본요소재변제상적세부전가능력경강。기술진보흔유가능회현저영향총세부귀숙,소비자편호적영향불현저。
Developed from the classic Harberger Model, this paper first introduces a term of "real income", which is about the effects of factor returns being lowered by reduced aggregate demand through taxation; then it further associates the model with situation of enterprise income tax (hereinafter abbreviated as EIT) levied in both two sectors for an analysis of the total tax incidence of Chinese EIT as accurate as possible. The results reveal that capital bears at least 76.94% of the total EIT burden, but at least only 60. 2% of the marginal total EIT burden. Technological progress poses as distinct influence on total tax incidence, while consumer preferences have little effect.