税收激励政策效果评价方法研究

Research on the Appraisal Methods of Fiscal Incentive Policies

本文以可折旧资本条件下的传统动态新古典公司理论模型为基础,借助边际有效税率这一分析工具,结合我国目前税法的有关规定,运用实证分析与数据模拟方法,对税收激励政策影响企业投资活动的评价方法做了初步研究,并对我国税制改革中企业所得税政策的改进提出政策建议。

On the base of conventional dynamic neoclassical theory of firms, the writer uses METR to measure the extent to which the fiscal incentives affect the marginal rate of return from holding the asset, and makes some research in quantifying the effect of investment incentives on business decisions of firms under different conditions. This paper presents some advices for the tax reform on corporation income tax rate.