产业链税负:理论、测度和实证分析

Tax Burden on Industrial Chain: Theory, Measurement and Empirical Analysis

随着供应链网络体系的日益复杂化,产品的税收负担不再仅与最终产品的直接税收有关,而且还与产业链上中间投入品的间接税收相关,产品的最终税负需从产业链视角来衡量考察。为此,本文提出了产业链税负的新概念,并基于投入产出模型和隐含间接税思路构建了产业链税负的测算框架--一个可以把已有的投入产出模型方法纳入其中的逻辑框架,首次测度分析了中国2002年、2007年、2012年和2017年的产业链间接税的税负,及其收入分配效应。研究发现:(1)行业部门的平均产业链税负变化不大,仅由2002年的0.149下降至2017年的0.143,其中第一产业部门降幅最为明显,第二和第三产业部门则分别呈现微弱的上升和下降态势。(2)2002—2017年,除居住消费外,其他七大消费类别的产业链税负均呈现整体下降趋势。分税种看,产业链的增值税税负最高,而消费税和营业税的税负较低。(3)中国城镇居民间接税税负的年收入负担率呈现下降趋势,尽管间接税负担率在不同收入群体间呈现累退性,但最低和最高税收负担率的相对差距在缩小,表明我国税制总体上向缩小收入差距的方向变动。

With the increasing complex supply-chain network,the tax burden of finished products does not only include the taxes directly collected on them,but also the taxes on intermediate products along the industrial chain.Therefore,the tax burden of finished products should be investigated from the industrial chain perspective.Based on input-output model and embodied indirect tax,this paper proposes the new concept and constructs the measurement framework of tax burden based on the industrial chain.The existing input-output model is further unified under the logic framework of tax burden on the industrial chain.By using the newly-proposed measurement framework,this paper analyzes the indirect tax burden on the industrial chain and its income distribution effects for the years of 2002,2007,2012 and 2017,respectively,for the first time.Results show that:(1)the average tax burden on the industrial chain decreased slightly from 0.149 in 2002 to 0.143 in 2017.The primary sector experienced the largest tax burden reduction(with the reduction of 0.069),while the secondary sector a slight increase and the tertiary sector a slight decline.(2)From 2002 to 2017,the tax burden on the industrial chain for seven consumption categories(except for the category of housing)kept decreasing.By tax category,the value-added tax is the highest,while the consumption tax and business tax are relatively low.(3)The indirect tax on urban household income decreased from 2002 to 2017.Although the indirect tax on household income is regressive among different income groups,the difference between the lowest and highest tax burden of income groups was decreasing.This reveals that tax reforms in China are working toward minimizing the income difference.