| 摘要: |
| 作为以间接税为主体税的中高收入国家，我国的企业“总税率”高于以间接税为主和以直接税为主的OECD国家，且不但高于高收入国家和中高收入国家的平均水平，也高于中低收入国家和低收入国家的平均水平。我国企业“总税率”偏高，原因在于“劳动税税率”和“其他税税率”较高。我国税制结构由以间接税为主向以直接税为主转变，但不应通过增加企业的直接税来实现；要有效降低我国企业的“总税率”，必须切实降低企业的“劳动税税率”和“其他税税率”。 |
| 关键词: 平均有效税率 总税率 企业税费负担 间接税 直接税 主体税 可转嫁税负 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Comparison and Inspiration of Total Enterprise Tax Rate between China and Other Different Countries |
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CHEN Song-dong
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School of Finance and Taxation, Henan University of Political Science, Economics and Law, Zhengzhou 450046, China
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| Abstract: |
| As a middle and high income country by regarding indirect tax as main tax, China’s total corporate tax rate is higher than that of OECD countries by regarding indirect tax and direct tax as the main tax, is not only higher than the average level of high income countries and middle-high income countries but also is higher than the average level of low income countries and middle-low income countries. China’s total corporate tax rate is on the high side and its reason is that labor tax rate and other taxes rate are high. China’s tax system structure should change from taking indirect tax as the main tax to taking direct tax as the main tax, should not realize the tax collection by increasing the direct tax of the corporate, should effectively decrease the total corporate tax rate and must decrease the labor tax rate and other taxes rate of the enterprises. |
| Key words: average effective tax rate total tax rate corporate tax and fee burden indirect tax main tax transferable tax |
