企业税负、税收凸显性与企业固定资产投资

Enterprise Tax Burden, Tax Salience and Investment of Enterprise Fixed Assets

税收凸显性是在有限理性经济分析框架下税收理论研究提出的新的理论概念,它为分析税收经济关系提供了更为符合现实的研究视角。本文对税收凸显性及相关概念进行了辨析,尝试用心理账户理论解释税收凸显性的内在机制,并利用2011—2015年的微观企业数据首次考察了企业固定资产投资行为的税收凸显性。不同于以往研究结论认为直接税税收凸显性较高的观点,本文研究发现,对于企业固定资产投资行为而言,企业增值税税负的税收凸显性显著高于企业所得税税负的税收凸显性,同时我国企业间存在税收凸显性两极分化现象。

Tax Salience is a new concept in the framework of the bounded rationality theory, which provides a new approach to better explain the relationship between taxation and economy. This paper tries to illustrate tax salience and the related concepts and expound the tax salience by employing the theory on Mental Accounting. On this basis, we use the 2011—2015 micro-enterprise data to observe tax salience related to the investment of enterprise fixed assets. Differing from previous views that the direct tax shows relatively high tax salience, our studies find that regarding the investment of enterprise fixed assets, the salience of the value-added tax is significantly higher than that of the income tax. Meanwhile, our tax system shows serious polarization of tax salience.