税收政策影响企业发展的机理研究

Research on the Mechanism of Tax Policy Affecting the Development of Companies

税收政策影响企业发展的机理可归纳为四个方面:一是所得税通过要素成本影响企业投入,包括通过资本使用者成本和现金流影响投资,通过改变要素相对价格影响要素投入比,通过税收待遇差异和风险分担机制影响创新创业;二是流转税通过商品价格影响企业产量和产出结构,且增减税影响可能存在不对称性;三是企业税负差异影响企业竞争地位、竞争行为和竞争格局;四是企业税负水平通过公共资本供给水平影响企业生产效率。依据以上作用机理,分析了我国税收制度和近期税制改革对我国企业发展的影响。

The mechanism of tax policy affecting enterprise development can be summarized into four aspects.Firstly,income tax affects enterprise input through factor costs,including capital user costs and cash flow affecting investment,changing the relative price of factors affecting factor input ratios,and tax treatment differences.Besides,the risk-sharing mechanism affects innovation and entrepreneurship.Secondly,the turnover tax affects the output and output structure of enterprises through commodity prices,and the impact of tax increases or decreases may be asymmetry.Thirdly,the difference in corporate tax burden affects the competitive position,competitive behavior and competitive landscape of enterprises.Lastly,the level of corporate tax burden affects corporate production efficiency through the level of public capital supply.Based on the above mechanism,the impact of China’s taxation system and recent taxation reforms on the development of enterprises is analyzed.