企业所得税税负归宿与收入分配

财经论丛 ›› 2018, Vol. 34 ›› Issue (7): 27-36.

企业所得税税负归宿与收入分配

田志伟

上海财经大学公共政策与治理研究院,上海 200433

收稿日期:2017-06-19 出版日期:2018-07-10 发布日期:2018-07-02
作者简介:田志伟(1987-),男,山东潍坊人,上海财经大学公共政策与治理研究院博士后。
基金资助:
国家自然科学基金面上项目(71373151)

The Tax Incidence and the Income Distribution of the Corporate Tax

TIAN Zhiwei

Shanghai University of Finance and Economics, Shanghai 200043, China

Received:2017-06-19 Online:2018-07-10 Published:2018-07-02

摘要/Abstract

摘要：

企业所得税对收入分配具有重要影响,本文将企业所得税税负归宿问题内生化来研究其对收入分配的影响,使用2010年的数据研究企业所得税的税负归宿发现,相对于国家实际征得的企业所得税,资本要素承担了超过100%的税收负担,而劳动要素在我国企业所得税的税负归宿中受益;在收入分配方面,企业所得税具有一定的累进性,能够减少城乡之间、城乡不同收入群体之间的收入分配差距。本文的研究表明,企业所得税对不同收入群体收入的影响大体呈倒U字型分布,因此,降低企业所得税虽然可能导致收入分配进一步恶化,但有利于提高最低收入阶层收入占国民总收入的比重;提高企业所得税虽然有利于调节收入分配,但应注意配合其他措施提高低收入者收入。

关键词: 企业所得税, 税负归宿, 收入分配, 一般均衡

Abstract:

The corporate tax has important influence on the income distribution. With the method of general equilibrium, this paper finds that, compared with the corporate tax revenue, the capital factor affords more than 100% of the tax burden and the labor factor benefits from the corporate tax shifting. In terms of income distribution, enterprise income tax, which can reduce the income distribution gap between the rural and urban areas and among different income groups, has certain progressivity, but is bad for low-income groups. Therefore, reducing the corporate income tax may lead to further deterioration of income distribution, but is conducive to increasing the proportion of the income of low-income groups in gross national income, and improving the enterprise income tax can adjust income distribution, but the government should adopt other measures to increase the income of low-income earners.

Key words: the Corporate Tax, Tax Burden, Income Distribution, General Equilibrium

中图分类号:

F812.42

田志伟. 企业所得税税负归宿与收入分配[J]. 财经论丛, 2018, 34(7): 27-36.

TIAN Zhiwei. The Tax Incidence and the Income Distribution of the Corporate Tax[J]. , 2018, 34(7): 27-36.

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