本文選題：企業(yè)所得稅 + 經濟增長　； 參考：《東北財經大學》2013年博士論文

【摘要】：當代經濟的兩大主題：一個是增長,一個是公平。稅收是經濟的一個重要元素,它既作用于經濟,又要服務于經濟,不同的稅種對經濟有著不同的意義,個人所得稅的效應主要是促進公平,而企業(yè)所得稅的效應主要是影響增長,本文的主旨便是立足于經濟增長,梳理我國企業(yè)所得稅制度,使企業(yè)所得稅能夠對經濟增長產生更積極的影響效應,充分發(fā)揮調節(jié)經濟的職能。 企業(yè)所得稅是對企業(yè)生產經營收入或者其他收入征收的一種稅,在國外也被稱為“公司稅”、“公司所得稅”、“法人稅”或“法人所得稅”。英國自1909年起即開始征收公司所得稅,是較早實行公司稅制的國家,此后其他國家也相繼開征。截至2010年上半年,世界各國公司所得稅的基本狀況是：普遍征收公司所得稅的國家和地區(qū)達到203個,沒有開征公司所得稅或者對普通企業(yè)征收所得稅時適用0%稅率的國家和地區(qū)僅有17個,可以說,企業(yè)所得稅在全球范圍內都具有廣泛的影響力。 在我國現(xiàn)行稅制中,企業(yè)所得稅的地位也非常重要,2012年,我國企業(yè)所得稅收入已經達到19,654億元,是僅次于增值稅的第二大稅種。因此,企業(yè)所得稅制度是否合理,是影響我國經濟走向的重要因素。按照現(xiàn)代稅收理論,所得稅屬于直接稅,是無法轉嫁,由納稅人直接負擔的稅收,它在為國家籌集財政收入的同時還擔當著指引國家政策取向,調節(jié)經濟的重任。自2008年1月1日起,我國開始施行新的企業(yè)所得制度,充分借鑒了國際經驗,綜合考量了我國國情和征管實際,長期以來我國內、外資企業(yè)所得稅制度兩套并行的狀況被終結,內、外資企業(yè)所得稅實現(xiàn)了并軌,這對于明確明確經濟政策導向,完善社會主義市場經濟體制、促進各類企業(yè)公平競爭、促進經濟結構戰(zhàn)略性調整、協(xié)調區(qū)域發(fā)展、優(yōu)化外資利用結構,具有重大意義和深遠的影響。 稅收具有經濟杠桿的作用,在調節(jié)經濟的同時也必然要不斷適應著經濟的發(fā)展狀況,與經濟增長水平不相適應的稅收如同無源之水,是沒有生機和活力的,因此,每項稅收政策都必須圍繞著現(xiàn)實經濟增長狀況作出適當?shù)恼{整,已經實施5年的現(xiàn)行企業(yè)所得稅制度也需要進行適時的評價,分析其在保持收入規(guī)�？傮w不變的情況下是否能夠通過自身的優(yōu)化對經濟產生積極的影響。 如何能夠實現(xiàn)經濟快速穩(wěn)定增長是經濟學家們永恒關注的主題,同時也是各個國家和地區(qū)永恒的利益所在。經濟增長是指一個國家或地區(qū)人均產出水平的不斷提高,制約經濟增長的因素有很多,而稅收政策在其中的重要性不言而喻。發(fā)達國家多從需求管理角度,采取擴大投資、消費的宏觀政策以拉動經濟增長；發(fā)展中國家由于市場經濟機制不健全,多從供給管理角度采取措施,以促進經濟增長。每當政府實行積極財政政策,降低稅收時,便會刺激企業(yè)投資、促進個人消費,進而創(chuàng)造出需求,引致新一輪投資、消費,最終帶動整個經濟的增長。由此可見,稅收對經濟增長是非常重要的,但它并不是決定經濟增長的唯一重要因素,尤其對于一個單獨的稅種來說,它往往能在一定程度上影響經濟,產生稅收效應,而不能決定經濟增長。因此,為了直觀地分析企業(yè)所得稅對經濟增長產生了什么效應,本文從決定經濟增長的四個要素入手分析企業(yè)所得稅產生的稅收效應,即企業(yè)所得稅的自然資源開發(fā)效應、企業(yè)所得稅的資本形成效應、企業(yè)所得稅的勞動供給效應、企業(yè)所得稅的技術進步效應。 立足于上述研究思路：本文共分為七章： 第一章：緒論。主要介紹了本文的選題背景。對國內外的相關研究成果做了綜述,介紹了本文的研究范圍、研究方法和研究前提和主要內容,并指出了本文的創(chuàng)新點和可能存在的不足。 第二章是企業(yè)所得稅與經濟增長的一般理論分析。本章是全文的理論基礎,可以分成三個部分,第一部分是經濟增長的一般理論分析,這一部分介紹了經濟增長的意義和影響經濟增長的要素。經濟增長是各國普遍追求的目標,是一個國家和地區(qū)經濟生活的頭等大事,實現(xiàn)經濟增長,有助于當?shù)厣鐣�(wěn)定,增加政府財政收入,增加社會就業(yè)機會,調節(jié)收入分配,并且能提高國際地位。經濟學家們經過不懈的研究發(fā)現(xiàn),經濟增長通常由以下因素決定：自然資源開發(fā)、資本形成、勞動供給、技術進步。本章的第二部分是企業(yè)所得稅的一般理論分析,這一部分介紹了企業(yè)所得稅存在的必要性和作用機理,自從1909年英國開始推行現(xiàn)代企業(yè)所得稅制度以來,企業(yè)所得稅制度幾經變遷,不斷完善,地位也不斷得到提高,目前已經有203個國家和地區(qū)開征了企業(yè)所得稅,企業(yè)所得稅是各國和地區(qū)組織財政收入,調節(jié)宏觀經濟的重要手段。稅收的發(fā)展必須與經濟狀況相適應,按照目前的經濟發(fā)展狀況,企業(yè)所得稅在未來相當長的一段時期里還將繼續(xù)發(fā)揮重要的作用。第三部分是企業(yè)所得稅的主要制度安排及其對經濟增長的影響性淺析,各國企業(yè)所得稅的課稅原理大體相同,有所不同的是企業(yè)所得稅的制度安排即稅率、扣除、稅收優(yōu)惠政策三個要素,它們各自影響著一個國家或地區(qū)的自然資源開發(fā)、資本形成、勞動供給以及技術進步,因此,這三個要素合理與否,不但決定著企業(yè)所得稅的整體效果,并且最終能影響經濟增長。 第三章研究企業(yè)所得稅的自然資源開發(fā)效應。由于可再生資源及大部分非再生自然資源受企業(yè)所得稅因素影響較小,本章主要研究非再生資源中的油氣資源及非油氣礦產資源受企業(yè)所得稅的影響,并按照資源開發(fā)的規(guī)律,分為勘探階段和開采階段分別加以研究。在勘探階段,為了更好地緩解非再生資源開發(fā)企業(yè)資金緊張的難題,建議引入國際通行的資源寬耗折讓制度,加大稅前扣除力度。在開采階段,企業(yè)所得稅對油氣資源開發(fā)企業(yè)的優(yōu)惠性措施已經較多,成果也較為顯著,但非油氣資源在開采階段享受到的企業(yè)所得稅的稅收優(yōu)惠較為有限,急需補充政策予以扶植。 第四章是企業(yè)所得稅的資本形成效應。本章研究企業(yè)所得稅對企業(yè)投資成本及企業(yè)投資風險的影響。在投資成本方面,主要研究了企業(yè)所得稅的稅率、稅前扣除、稅收優(yōu)惠對資本成本的影響,經過研究發(fā)現(xiàn),按照國際流行趨勢,我國企業(yè)所得稅的稅率在未來還應進一步下調,扣除制度方面也應該進行適當?shù)囊?guī)范。稅收優(yōu)惠政策的制定減小了企業(yè)投資成本,幾種主要稅收優(yōu)惠政策,如投資抵免、加速折舊、免稅等我國目前都有制定,對促進投資起到了積極作用。對于企業(yè)投資風險,企業(yè)所得稅也具有一定的影響性,企業(yè)所得稅的虧損彌補政策、合并納稅政策、延遲納稅政策,以及對創(chuàng)業(yè)投資的支持,都從一定程度上緩沖了企業(yè)的投資風險,未來,我國應該嘗試修改虧損彌補政策,由向后結轉改為前后都可以結轉,加強對創(chuàng)業(yè)投資的稅收激勵,降低企業(yè)的投資風險。 第五章是企業(yè)所得稅的勞動供給效應。本章重點分析企業(yè)所得稅對人力資源投資的影響效應上,即企業(yè)投入的職工教育經費形成的企業(yè)軟實力對企業(yè)利潤的影響,以判斷當前企業(yè)所得稅允許稅前扣除的職工教育經費政策是否起到了積極作用,經過作者建立的面板模型的實證檢驗,在一些行業(yè)中,企業(yè)加大職工教育經費的投入,會提高企業(yè)的人力資本質量,增強企業(yè)的盈利能力,對這些行業(yè),有必要進一步提高職工教育經費的稅前扣除比例。 第六章是企業(yè)所得稅的技術進步效應。本章用企業(yè)的RD投入來考察技術進步。由于技術進步(企業(yè)RD投入)具有準公共產品的屬性,而且具有高投入性高風險性,政府運用稅收政策尤其是企業(yè)所得稅促進技術進步(RD)具有先天優(yōu)勢。當前,我國為了促進技術進步,在企業(yè)所得稅政策中設置了如加計扣除、加速折舊、高新技術企業(yè)享受優(yōu)惠稅率、符合條件的轉讓技術所得免稅等政策,根據實證檢驗,加計扣除、加速折舊、高新技術企業(yè)享受優(yōu)惠稅率幾項政策各自都比較有效,根據B-index指數(shù)算出的我國稅收激勵強度也較大,說明政策制定較為有效,但是加計扣除這一主要政策還存在著一些問題,今后應進一步完善。 第七章是結論與對策建議�？偨Y了前幾章中企業(yè)所得稅對經濟增長各個要素的影響性,并按照稅率、稅前扣除、稅收優(yōu)惠政策三個方面提出了當前企業(yè)所得稅政策存在的不足,以及未來需要改進的方向。
[Abstract]:The two main themes of contemporary economy: one is growth and one is fairness. Tax is an important element of the economy. It acts both in economy and economy. Different taxes have different meanings to the economy. The effect of individual income tax is mainly to promote equity, and the effect of enterprise income tax mainly affects growth, the main purpose of this article is the main purpose of this article. It is based on economic growth, combing the enterprise income tax system in our country, making the enterprise income tax have a more positive effect on economic growth and give full play to the function of regulating the economy.
Enterprise income tax is a tax on business income or other income. In foreign countries, it is also called "company tax", "corporate income tax", "corporate tax" or "legal person income tax". Since 1909, the UK began to levy corporate income tax. It was a country that implemented the company's tax system earlier, and then the other countries have also opened the tax system. As of the first half of 2010, the basic situation of corporate income tax in the world is that there are 203 countries and regions that generally collect corporate income tax, and there are only 17 countries and regions that do not levy corporate income tax or collect income tax on ordinary enterprises with 0% tax rates. It can be said that enterprise income tax has a wide range of global scope. Universal influence.
In China's current tax system, the status of enterprise income tax is also very important. In 2012, the income tax revenue of our enterprise has reached 19654 billion yuan. It is the second largest tax after value-added tax. Therefore, whether the enterprise income tax system is reasonable is an important factor affecting our economic trend. According to the modern tax theory, income tax belongs to direct tax, It is a tax which can not be transferred and is directly borne by the taxpayers. It also takes the responsibility of guiding the state policy orientation and regulating the economy while raising the financial income for the country. Since January 1, 2008, China has begun to implement a new enterprise income system, fully borrowed from the international experience, and has taken a comprehensive consideration of the national conditions and the practice of our country for a long time. In our country, the two parallel conditions of the income tax system of foreign-funded enterprises have been terminated, and the income tax of foreign-funded enterprises has been realized. This is a clear and clear guide to the economic policy, the improvement of the socialist market economic system, the promotion of the fair competition of various types of enterprises, the strategic adjustment of the economic structure, the coordination of regional development, and the optimization of the structure of foreign capital utilization. There is a significant and far-reaching impact.
Tax has the role of economic leverage, and it is also necessary to adapt to the economic development while adjusting the economy. Tax revenue, which is not compatible with the economic growth level, is like a passive water, which has no vitality and vitality. Therefore, every tax policy must be adjusted around the actual economic growth conditions and has already implemented 5. The current enterprise income tax system in the year also needs to be evaluated in a timely manner to analyze whether it can have a positive impact on the economy through its own optimization in the case of maintaining the overall income scale.
How to achieve rapid and stable economic growth is the theme that economists always pay attention to, and it is also the eternal interest of all countries and regions. Economic growth refers to the increasing level of per capita output in a country or region. There are many factors restricting economic growth, and the importance of tax policy is self-evident. From the point of view of demand management, the country adopts macro policy of expanding investment and consumption to stimulate economic growth. Developing countries take measures from the perspective of supply management to promote economic growth because of the imperfect market economic mechanism. When the government implements active fiscal policy and reduces tax revenue, it will stimulate investment and promote individual elimination. It can be seen that tax is very important to economic growth, but it is not the only important factor in determining economic growth, especially for a single tax, which often affects the economy to a certain extent, and produces a tax effect. In order to analyze the effect of enterprise income tax on economic growth, this paper analyzes the effect of enterprise income tax on the effect of enterprise income tax, that is, the natural resource development effect of enterprise income tax, the capital formation effect of enterprise income tax and enterprise income tax, in order to analyze the effect of enterprise income tax on economic growth directly. The labor supply effect and the technological progress effect of enterprise income tax.
Based on the above research ideas, this paper is divided into seven chapters.
The first chapter is introduction. It mainly introduces the background of this paper, summarizes the relevant research results at home and abroad, introduces the scope of the research, the research method and the research premise and main content, and points out the innovation points and the possible shortcomings in this paper.
The second chapter is the general theoretical analysis of enterprise income tax and economic growth. This chapter is the theoretical basis of the full text, which can be divided into three parts. The first part is the general theoretical analysis of economic growth. This part introduces the significance of economic growth and the factors that affect the economic growth. The top priority of economic life in home and region is to achieve economic growth, help local social stability, increase government revenue, increase social employment opportunities, adjust income distribution, and improve international status. After unremitting research, economists have found that economic growth is usually determined by the following factors: natural resources development, capital form The second part of this chapter is the general theoretical analysis of enterprise income tax. This part introduces the necessity and mechanism of the existence of enterprise income tax. Since the beginning of the implementation of the modern enterprise income tax system in 1909, the degree of enterprise income tax has been changed, continuously improved, and the status of enterprise income tax has been continuously raised. At present, the enterprise income tax has been levying in 203 countries and regions. The enterprise income tax is an important means to organize the financial income of all countries and regions and adjust the macro-economy. The development of tax must be adapted to the economic situation. According to the current economic development, the enterprise income tax will continue to be issued for a long time in the future. The third part is the main institutional arrangement of enterprise income tax and its influence on economic growth. The tax principle of enterprise income tax in various countries is roughly the same, and the system arrangement of enterprise income tax is the tax rate, deductions and tax preferential policies, which affect one country or region respectively. The development of natural resources, the formation of capital, the supply of labor and the progress of technology, therefore, whether the three elements are reasonable or not, not only determines the overall effect of the enterprise income tax, but also affects the economic growth in the end.
The third chapter studies the natural resource development effect of enterprise income tax. Because of the small influence of the enterprise income tax on the renewable resources and most of the non renewable natural resources, this chapter mainly studies the influence of the income tax on the oil and gas resources and the non oil and gas resources in the non renewable resources, and divides them into the exploration order according to the law of resource development. In the exploration stage, in the exploration stage, in order to better alleviate the problem of capital shortage of non renewable resources development enterprises, it is suggested to introduce the international current resource wide consumption discount system and increase the pre tax deduction. In the mining stage, the enterprise income tax has more preferential measures to the oil and gas resources development enterprises, and the results also result. More obvious, but the tax concessions enjoyed by the non oil and gas resources in the mining stage are relatively limited, and it is urgent to supplement policies to support them.
The fourth chapter is the capital formation effect of enterprise income tax. This chapter studies the influence of enterprise income tax on enterprise investment cost and enterprise investment risk. In terms of investment cost, it mainly studies the tax rate of enterprise income tax, pre tax deduction, and the effect of tax preference on capital cost. After research, it is found that Chinese enterprises are in accordance with the international trend. Tax tax rates should be further reduced in the future, and the system of deductions should be properly regulated. The formulation of preferential tax policies reduces the investment cost of enterprises, several major tax preferential policies, such as investment credit, accelerated depreciation and tax exemption, have been made in our country at present, and have played an active role in promoting investment. Risk, enterprise income tax also has a certain impact, enterprise income tax compensation policy, the merger of tax policy, the delay of tax policy, and the support of venture investment, to a certain extent, buffer the investment risk of the enterprise. In the future, China should try to modify the policy of making up for the loss. In turn, we should strengthen tax incentives for venture capital and reduce investment risks.
The fifth chapter is the labor supply effect of enterprise income tax. This chapter focuses on the impact of enterprise income tax on human resources investment, that is, the influence of enterprise soft power on enterprise profit formed by enterprise investment funds, and to judge whether the current income tax is allowed to deduct before tax. Positive effect, through the empirical test of the panel model established by the author, in some industries, enterprises will increase the investment of workers' education funds, which will improve the quality of human capital and enhance the profitability of enterprises. It is necessary for these industries to further increase the proportion of pre tax deductions for workers' education fees.
The sixth chapter is the technological progress effect of the enterprise income tax. This chapter uses the RD input of the enterprise to investigate the technological progress. As the technological progress (enterprise RD input) has the property of quasi public products, and has high investment and high risk, the government uses the tax policy, especially the enterprise income tax to promote the technical progress (RD) has the congenital advantage. In order to promote technological progress, China has set up some policies in the enterprise income tax policy, such as adding deductions, accelerating depreciation, high tech enterprises enjoying preferential tax rates, and transferring technology income tax exemption policies. According to the empirical test, adding deductions, accelerating depreciation, and enjoying preferential tax rates for high and new technology enterprises are both effective, the root of each policy is more effective. According to the B-index index, China's tax incentive intensity is also larger, indicating that the policy formulation is more effective, but there are still some problems with the main policy of adding deductions, which should be further improved in the future.
The seventh chapter is the conclusion and countermeasures. It summarizes the influence of the enterprise income tax on the various elements of economic growth in the previous chapters, and puts forward the shortcomings of the current enterprise income tax policy in three aspects, including tax rate, pre tax deduction and tax preferential policy, and the direction for future improvement.
【學位授予單位】：東北財經大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F812.42;F124

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