中国流通业税收贡献的实证分析

An Empirical Study on Tax Contribution of China’s Goods Distribution Industry

流通业作为连接生产与消费、承上启下的行业,对经济增长贡献巨大。本文运用税收增长率、宏观税负、边际税负、税收增额贡献率、资产税收贡献率、税收协调系数等税收贡献指标,对中国流通业的税收贡献进行实证分析。结果表明:在流通业中,批发、零售贸易和餐饮业的税收贡献过度,交通运输、邮电通信和仓储业的税收贡献不足;中西部地区流通业税收贡献总体高于东部地区。因此建议,采取适当降低一般纳税人适用的税率、将物流业的营业税率统一调整为3%、运用企业所得税政策扶持流通行业私营企业和个体经营的发展、加大对中西部地区流通业发展的税收扶持力度等措施鼓励流通业的发展,提高消费信心,促进内需。

As an industry of connecting production and consumption,goods distribution industry plays a huge role on economic growth.This paper uses tax growth rate,tax burden,marginal tax burden,contribution rate of tax increment,tax contribution rate of assets and tax coordination coefficient to study tax contribution of China’s goods distribution industry.The results indicate that tax contribution of wholesale and retail business as well as catering industry are excess,and the tax contribution of transportation post,telecommunication and storage business are inadequate;tax contribution in the middle and west regions are higher than that in the east regional.So that,this paper advises that we should cut down tax rate of general taxpayers appropriately,adjust business tax rate of logistics industry to 3%,apply business income tax to support the development of private-owned enterprises and individual operators and enhance tax supporting policies of goods distribution industry in the middle and west regions.