文献类型：期刊文献

中文题名：我国制造业企业所得税最优统一税率研究:基于CGE技术分析

英文题名：Optimal unified enterprise tax in China:Based on computable general equilibrium(CGE)analysis

作者：张顺明[1];叶志强[2];李江峰[3]

机构：[1]中国人民大学财政金融学院,北京100872;[2]华东理工大学商学院,上海200237;[3]九江学院理学院,九江332005

年份：2013

卷号：33

期号：4

起止页码：840

中文期刊名：系统工程理论与实践

外文期刊名：Systems Engineering-Theory & Practice

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;EI(收录号：20132516428773);Scopus;北大核心:【北大核心2011】；CSSCI:【CSSCI2012_2013】；CSCD:【CSCD2013_2014】；

基金：国家社会科学基金(07AJL002);国家杰出青年基金(70825003)

语种：中文

中文关键词：企业所得税;最优统一税率;CGE

外文关键词：enterprise income tax; optimal unified tax rate; computable general equilibrium

摘要：2008年1月1日我国实行新公司所得税率,规定内外资企业所得税率统一为25%.这一具体的制造业企业所得税率是最优统一税率吗?为此,本文建立了一般经济均衡模型试图对该问题进行深入分析.我们利用2007年国家统计数据进行分析,获得了制造业(国有企业、外资企业和其他私营企业)企业所得税最优统一税率,并在此基础上比较分析了三个均衡(基准均衡、统一税率25%均衡和最优统一税率均衡)中社会福利水平、国民收入水平和财政收支的变化以及产出、就业、劳动工资、资本需求等在四个经济部门(包括农业)的结构性变化.文章最后针对外资企业不同的实际所得税率和CES效用函数不同的替代弹性进行了最优统一税率敏感性分析.
The law on new enterprises tax has been established since January 1, 2008, and it rules unified tax rates for domestic and foreign enterprises in China, which is 25%. Is this specific unified enterprise tax optimal？ Therefore, this paper builds a computable general equilibrium model and employs the 2007 national statistical data to try to answer this question and reports the optimal unified tax for manufacturing enterprises （state-owned enterprises, foreign investment enterprises and other private enterprises）. Furthermore, this paper compares changes of sociM welfare, nationM income, fiscal revenues, and structural changes of employment~ wage rates, capital input, capital returns, output and consumption demand, and so on, in the four economic sectors among three specific equilibria （benchmark equilibrium, 25% unified tax rate equilibrium, optimal unified tax rate equilibrium）. FinMly, this paper does the sensitivity analysis of the optimal unified tax rate for the actual investment foreign enterprise tax rate and the elasticity of substitution in CES utility function.