本文選題：企業(yè)所得稅 + 經(jīng)濟(jì)增長(zhǎng)　； 參考：《東北財(cái)經(jīng)大學(xué)》2013年博士論文

【摘要】：當(dāng)代經(jīng)濟(jì)的兩大主題：一個(gè)是增長(zhǎng),一個(gè)是公平。稅收是經(jīng)濟(jì)的一個(gè)重要元素,它既作用于經(jīng)濟(jì),又要服務(wù)于經(jīng)濟(jì),不同的稅種對(duì)經(jīng)濟(jì)有著不同的意義,個(gè)人所得稅的效應(yīng)主要是促進(jìn)公平,而企業(yè)所得稅的效應(yīng)主要是影響增長(zhǎng),本文的主旨便是立足于經(jīng)濟(jì)增長(zhǎng),梳理我國(guó)企業(yè)所得稅制度,使企業(yè)所得稅能夠?qū)?jīng)濟(jì)增長(zhǎng)產(chǎn)生更積極的影響效應(yīng),充分發(fā)揮調(diào)節(jié)經(jīng)濟(jì)的職能。 企業(yè)所得稅是對(duì)企業(yè)生產(chǎn)經(jīng)營(yíng)收入或者其他收入征收的一種稅,在國(guó)外也被稱為“公司稅”、“公司所得稅”、“法人稅”或“法人所得稅”。英國(guó)自1909年起即開始征收公司所得稅,是較早實(shí)行公司稅制的國(guó)家,此后其他國(guó)家也相繼開征。截至2010年上半年,世界各國(guó)公司所得稅的基本狀況是：普遍征收公司所得稅的國(guó)家和地區(qū)達(dá)到203個(gè),沒有開征公司所得稅或者對(duì)普通企業(yè)征收所得稅時(shí)適用0%稅率的國(guó)家和地區(qū)僅有17個(gè),可以說,企業(yè)所得稅在全球范圍內(nèi)都具有廣泛的影響力。 在我國(guó)現(xiàn)行稅制中,企業(yè)所得稅的地位也非常重要,2012年,我國(guó)企業(yè)所得稅收入已經(jīng)達(dá)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(guó)經(jīng)濟(jì)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(zhuǎn)嫁,由納稅人直接負(fù)擔(dān)的稅收,它在為國(guó)家籌集財(cái)政收入的同時(shí)還擔(dān)當(dāng)著指引國(guó)家政策取向,調(diào)節(jié)經(jīng)濟(jì)的重任。自2008年1月1日起,我國(guó)開始施行新的企業(yè)所得制度,充分借鑒了國(guó)際經(jīng)驗(yàn),綜合考量了我國(guó)國(guó)情和征管實(shí)際,長(zhǎng)期以來我國(guó)內(nèi)、外資企業(yè)所得稅制度兩套并行的狀況被終結(jié),內(nèi)、外資企業(yè)所得稅實(shí)現(xiàn)了并軌,這對(duì)于明確明確經(jīng)濟(jì)政策導(dǎo)向,完善社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制、促進(jìn)各類企業(yè)公平競(jìng)爭(zhēng)、促進(jìn)經(jīng)濟(jì)結(jié)構(gòu)戰(zhàn)略性調(diào)整、協(xié)調(diào)區(qū)域發(fā)展、優(yōu)化外資利用結(jié)構(gòu),具有重大意義和深遠(yuǎn)的影響。 稅收具有經(jīng)濟(jì)杠桿的作用,在調(diào)節(jié)經(jīng)濟(jì)的同時(shí)也必然要不斷適應(yīng)著經(jīng)濟(jì)的發(fā)展?fàn)顩r,與經(jīng)濟(jì)增長(zhǎng)水平不相適應(yīng)的稅收如同無源之水,是沒有生機(jī)和活力的,因此,每項(xiàng)稅收政策都必須圍繞著現(xiàn)實(shí)經(jīng)濟(jì)增長(zhǎng)狀況作出適當(dāng)?shù)恼{(diào)整,已經(jīng)實(shí)施5年的現(xiàn)行企業(yè)所得稅制度也需要進(jìn)行適時(shí)的評(píng)價(jià),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(duì)經(jīng)濟(jì)產(chǎn)生積極的影響。 如何能夠?qū)崿F(xiàn)經(jīng)濟(jì)快速穩(wěn)定增長(zhǎng)是經(jīng)濟(jì)學(xué)家們永恒關(guān)注的主題,同時(shí)也是各個(gè)國(guó)家和地區(qū)永恒的利益所在。經(jīng)濟(jì)增長(zhǎng)是指一個(gè)國(guó)家或地區(qū)人均產(chǎn)出水平的不斷提高,制約經(jīng)濟(jì)增長(zhǎng)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(dá)國(guó)家多從需求管理角度,采取擴(kuò)大投資、消費(fèi)的宏觀政策以拉動(dòng)經(jīng)濟(jì)增長(zhǎng)；發(fā)展中國(guó)家由于市場(chǎng)經(jīng)濟(jì)機(jī)制不健全,多從供給管理角度采取措施,以促進(jìn)經(jīng)濟(jì)增長(zhǎng)。每當(dāng)政府實(shí)行積極財(cái)政政策,降低稅收時(shí),便會(huì)刺激企業(yè)投資、促進(jìn)個(gè)人消費(fèi),進(jìn)而創(chuàng)造出需求,引致新一輪投資、消費(fèi),最終帶動(dòng)整個(gè)經(jīng)濟(jì)的增長(zhǎng)。由此可見,稅收對(duì)經(jīng)濟(jì)增長(zhǎng)是非常重要的,但它并不是決定經(jīng)濟(jì)增長(zhǎng)的唯一重要因素,尤其對(duì)于一個(gè)單獨(dú)的稅種來說,它往往能在一定程度上影響經(jīng)濟(jì),產(chǎn)生稅收效應(yīng),而不能決定經(jīng)濟(jì)增長(zhǎng)。因此,為了直觀地分析企業(yè)所得稅對(duì)經(jīng)濟(jì)增長(zhǎng)產(chǎn)生了什么效應(yīng),本文從決定經(jīng)濟(jì)增長(zhǎng)的四個(gè)要素入手分析企業(yè)所得稅產(chǎn)生的稅收效應(yīng),即企業(yè)所得稅的自然資源開發(fā)效應(yīng)、企業(yè)所得稅的資本形成效應(yīng)、企業(yè)所得稅的勞動(dòng)供給效應(yīng)、企業(yè)所得稅的技術(shù)進(jìn)步效應(yīng)。 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(duì)國(guó)內(nèi)外的相關(guān)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(nèi)容,并指出了本文的創(chuàng)新點(diǎn)和可能存在的不足。 第二章是企業(yè)所得稅與經(jīng)濟(jì)增長(zhǎng)的一般理論分析。本章是全文的理論基礎(chǔ),可以分成三個(gè)部分,第一部分是經(jīng)濟(jì)增長(zhǎng)的一般理論分析,這一部分介紹了經(jīng)濟(jì)增長(zhǎng)的意義和影響經(jīng)濟(jì)增長(zhǎng)的要素。經(jīng)濟(jì)增長(zhǎng)是各國(guó)普遍追求的目標(biāo),是一個(gè)國(guó)家和地區(qū)經(jīng)濟(jì)生活的頭等大事,實(shí)現(xiàn)經(jīng)濟(jì)增長(zhǎng),有助于當(dāng)?shù)厣鐣?huì)穩(wěn)定,增加政府財(cái)政收入,增加社會(huì)就業(yè)機(jī)會(huì),調(diào)節(jié)收入分配,并且能提高國(guó)際地位。經(jīng)濟(jì)學(xué)家們經(jīng)過不懈的研究發(fā)現(xiàn),經(jīng)濟(jì)增長(zhǎng)通常由以下因素決定：自然資源開發(fā)、資本形成、勞動(dòng)供給、技術(shù)進(jìn)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(jī)理,自從1909年英國(guó)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(jīng)變遷,不斷完善,地位也不斷得到提高,目前已經(jīng)有203個(gè)國(guó)家和地區(qū)開征了企業(yè)所得稅,企業(yè)所得稅是各國(guó)和地區(qū)組織財(cái)政收入,調(diào)節(jié)宏觀經(jīng)濟(jì)的重要手段。稅收的發(fā)展必須與經(jīng)濟(jì)狀況相適應(yīng),按照目前的經(jīng)濟(jì)發(fā)展?fàn)顩r,企業(yè)所得稅在未來相當(dāng)長(zhǎng)的一段時(shí)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(duì)經(jīng)濟(jì)增長(zhǎng)的影響性淺析,各國(guó)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(gè)要素,它們各自影響著一個(gè)國(guó)家或地區(qū)的自然資源開發(fā)、資本形成、勞動(dòng)供給以及技術(shù)進(jìn)步,因此,這三個(gè)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(jīng)濟(jì)增長(zhǎng)。 第三章研究企業(yè)所得稅的自然資源開發(fā)效應(yīng)。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(chǎn)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(guó)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(duì)油氣資源開發(fā)企業(yè)的優(yōu)惠性措施已經(jīng)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(bǔ)充政策予以扶植。 第四章是企業(yè)所得稅的資本形成效應(yīng)。本章研究企業(yè)所得稅對(duì)企業(yè)投資成本及企業(yè)投資風(fēng)險(xiǎn)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(duì)資本成本的影響,經(jīng)過研究發(fā)現(xiàn),按照國(guó)際流行趨勢(shì),我國(guó)企業(yè)所得稅的稅率在未來還應(yīng)進(jìn)一步下調(diào),扣除制度方面也應(yīng)該進(jìn)行適當(dāng)?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(guó)目前都有制定,對(duì)促進(jìn)投資起到了積極作用。對(duì)于企業(yè)投資風(fēng)險(xiǎn),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(bǔ)政策、合并納稅政策、延遲納稅政策,以及對(duì)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(fēng)險(xiǎn),未來,我國(guó)應(yīng)該嘗試修改虧損彌補(bǔ)政策,由向后結(jié)轉(zhuǎn)改為前后都可以結(jié)轉(zhuǎn),加強(qiáng)對(duì)創(chuàng)業(yè)投資的稅收激勵(lì),降低企業(yè)的投資風(fēng)險(xiǎn)。 第五章是企業(yè)所得稅的勞動(dòng)供給效應(yīng)。本章重點(diǎn)分析企業(yè)所得稅對(duì)人力資源投資的影響效應(yīng)上,即企業(yè)投入的職工教育經(jīng)費(fèi)形成的企業(yè)軟實(shí)力對(duì)企業(yè)利潤(rùn)的影響,以判斷當(dāng)前企業(yè)所得稅允許稅前扣除的職工教育經(jīng)費(fèi)政策是否起到了積極作用,經(jīng)過作者建立的面板模型的實(shí)證檢驗(yàn),在一些行業(yè)中,企業(yè)加大職工教育經(jīng)費(fèi)的投入,會(huì)提高企業(yè)的人力資本質(zhì)量,增強(qiáng)企業(yè)的盈利能力,對(duì)這些行業(yè),有必要進(jìn)一步提高職工教育經(jīng)費(fèi)的稅前扣除比例。 第六章是企業(yè)所得稅的技術(shù)進(jìn)步效應(yīng)。本章用企業(yè)的RD投入來考察技術(shù)進(jìn)步。由于技術(shù)進(jìn)步(企業(yè)RD投入)具有準(zhǔn)公共產(chǎn)品的屬性,而且具有高投入性高風(fēng)險(xiǎn)性,政府運(yùn)用稅收政策尤其是企業(yè)所得稅促進(jìn)技術(shù)進(jìn)步(RD)具有先天優(yōu)勢(shì)。當(dāng)前,我國(guó)為了促進(jìn)技術(shù)進(jìn)步,在企業(yè)所得稅政策中設(shè)置了如加計(jì)扣除、加速折舊、高新技術(shù)企業(yè)享受優(yōu)惠稅率、符合條件的轉(zhuǎn)讓技術(shù)所得免稅等政策,根據(jù)實(shí)證檢驗(yàn),加計(jì)扣除、加速折舊、高新技術(shù)企業(yè)享受優(yōu)惠稅率幾項(xiàng)政策各自都比較有效,根據(jù)B-index指數(shù)算出的我國(guó)稅收激勵(lì)強(qiáng)度也較大,說明政策制定較為有效,但是加計(jì)扣除這一主要政策還存在著一些問題,今后應(yīng)進(jìn)一步完善。 第七章是結(jié)論與對(duì)策建議。總結(jié)了前幾章中企業(yè)所得稅對(duì)經(jīng)濟(jì)增長(zhǎng)各個(gè)要素的影響性,并按照稅率、稅前扣除、稅收優(yōu)惠政策三個(gè)方面提出了當(dāng)前企業(yè)所得稅政策存在的不足,以及未來需要改進(jìn)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(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F124

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