我国与不同类型国家企业总税率比较与启示

Comparison and Inspiration of Total Enterprise Tax Rate between China and Other Different Countries

作为以间接税为主体税的中高收入国家,我国的企业"总税率"高于以间接税为主和以直接税为主的OECD国家,且不但高于高收入国家和中高收入国家的平均水平,也高于中低收入国家和低收入国家的平均水平。我国企业"总税率"偏高,原因在于"劳动税税率"和"其他税税率"较高。我国税制结构由以间接税为主向以直接税为主转变,但不应通过增加企业的直接税来实现;要有效降低我国企业的"总税率",必须切实降低企业的"劳动税税率"和"其他税税率"。

As a middle and high income country by regarding indirect tax as main tax,China’s total corporate tax rate is higher than that of OECD countries by regarding indirect tax and direct tax as the main tax,is not only higher than the average level of high income countries and middle-high income countries but also is higher than the average level of low income countries and middle-low income countries.China’s total corporate tax rate is on the high side and its reason is that labor tax rate and other taxes rate are high.China’s tax system structure should change from taking indirect tax as the main tax to taking direct tax as the main tax,should not realize the tax collection by increasing the direct tax of the corporate,should effectively decrease the total corporate tax rate and must decrease the labor tax rate and other taxes rate of the enterprises.