南开经济研究
南開經濟研究
남개경제연구
Nankai Economic Studies
2012年
1期
50~62
,共null页
两税合并 税负归宿 要素收入份额
兩稅閤併 稅負歸宿 要素收入份額
량세합병 세부귀숙 요소수입빈액
Taxes Merger; Tax Incidence; Labor Share
实证研究发现，基于合理的参数，两税合并的实施有利于降低劳动要素对企业所得税的实际负担率，无论是将房地产、租赁和商务服务业划入外商投资比例较高的部门还是外商投资比例较低的部门。在两种不同分类法下，劳动要素的企业所得税实际负担率比上年下降了0.36和0．33个百分点，降幅达到3．20％和2．56％。结束对外资的“超国民待遇”，促进了企业间的公平竞争，降低了内资的市场进入成本，有利于改善劳动要素在国民收入再分配过程中的地位。
實證研究髮現，基于閤理的參數，兩稅閤併的實施有利于降低勞動要素對企業所得稅的實際負擔率，無論是將房地產、租賃和商務服務業劃入外商投資比例較高的部門還是外商投資比例較低的部門。在兩種不同分類法下，勞動要素的企業所得稅實際負擔率比上年下降瞭0.36和0．33箇百分點，降幅達到3．20％和2．56％。結束對外資的“超國民待遇”，促進瞭企業間的公平競爭，降低瞭內資的市場進入成本，有利于改善勞動要素在國民收入再分配過程中的地位。
실증연구발현，기우합리적삼수，량세합병적실시유리우강저노동요소대기업소득세적실제부담솔，무론시장방지산、조임화상무복무업화입외상투자비례교고적부문환시외상투자비례교저적부문。재량충불동분류법하，노동요소적기업소득세실제부담솔비상년하강료0.36화0．33개백분점，강폭체도3．20％화2．56％。결속대외자적“초국민대우”，촉진료기업간적공평경쟁，강저료내자적시장진입성본，유리우개선노동요소재국민수입재분배과정중적지위。
Empirical studies have found： based on reasonable values of parameters, the merger of two-tax helps to reduce the burden of corporate income tax for labor factor, whetherever the real estate, renting and business services are classifed into a sector with high or low proportion of foreign investment. Under the two different classifications, the actual labor burden of corporate income tax decreased over the previous year by 0.36 and 0.33 percentage points, or down 3.20% and 2.56% respectively. Termination for super national treatment for foreign investment not only provides a fair environment of competition, but also reduces entry cost of domestic enterprises, which is in favor of labor factor in the process of the national income redistribution.
