现行税负条件下的价值链内循环

The Inner Circulation of the Value Chain Under the Current Tax Burden

企业消费、生产、创新等行为的集合构成了价值链循环的全过程。在构建价值链循环系统的基础上,测度价值链各环节税收影响权重,并从价值链循环和企业成长周期角度剖析企业税负构成及转嫁规律。结果显示:企业税负由前转、后转水平决定,且对企业消费、生产、创新等具有显著反向影响,但不同地区、价值链位置和资本性质企业对税负的敏感度存在差异。因此,可以通过深化减税惠企政策,采取差异化税收策略,推出土地、招标、准入等配套政策,减轻企业税收负担,增加企业资金流动性,消除梗阻,畅通价值链循环,推动高质量发展。

The aggregate of all enterprises consumption,production and innovation constitute the whole process of value chain cycle.On the basis of constructing a value chain circulation system,this article measures the tax impact weights of each link in the value chain,and analyzes the composition and transfer laws of enterprise tax burden from the perspective of value chain circulation and enterprise growth cycle.There are differences in sensitivity to tax burden among enterprises with different value chain location and capital nature in different regions.Therefore,we can adopt reduction and differentiated tax policies,introduce supporting policies such as land,bidding and market access,to reduce the tax burden of enterprises,increase the capital flow of enterprises,eliminate obstructions and smooth the circulation of the value chain,and promote high-quality development.