我国企业资本承担所得税实际税负的测算

Calculation on Effective Tax Burden of Income Tax Taken by Enterprise’s Capital in Our Country

在我国经济高速发展过程中,资本成为重要推动力。为了扩大投资规模,我国政府积极运用税收政策动员内资、吸引外资,尤其在企业所得税方面制定了很多优惠政策。这些政策在发挥作用的同时,可能也对经济产生了一定的扭曲。为了分析我国企业所得税政策的实际效果,文章根据建立的投资课税模型从宏观角度测算企业的资本使用成本,计算资本实际承担的企业所得税税负,并在此基础上得出了几个重要结论,其中最关键的是得出“资本课税重于劳动课税”的结论。

With the rapid development of our economy, capital has become an important propulsive force. In order to increase the investment scale, our government has actively made use of the tax policies to attract domestic capital and foreign capital, and especially drawn up many tax preference policies on enterprise’s income tax. While these policies have some positive effect, they also have certain negative effect on the economy. Based on the model of investment taxation, the paper calculates the user cost of capital and effective tax burden of enterprise’s income tax taken by capital. It concludes that capital taxation is higher than labor taxation.