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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2018年07月第24卷第4期
   
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文章编号:1672-3104(2018)04-0077-10
 
税制结构、股权性质及企业税负粘性
 
程宏伟,吴晓娟
 
(四川大学商学院,四川成都,610064)
 
摘  要: 以1999—2016年A股制造业上市公司为样本,用多元混合回归模型对企业税负变动进行检验。结果显示,企业税负变动存在粘性,即营业收入上升时,企业税负上升幅度大于营业收入同比下降时企业税负下降幅度。进一步检验企业税负粘性程度,发现自2009年以后,由于实施一系列税制结构改革措施,企业税负粘性程度明显下降,表明税制结构是导致企业税负粘性的重要原因,近年税制改革更深层次的作用还在于降低了企业税负粘性程度;同时,由于具有政治成本和税收征管优势,国有企业税负粘性程度低于非国有企业,我国应继续深化国有企业改革,规范税收征管,缩小企业税负粘性的股权性质异质差异,促进税收公平。
 
关键词: 企业税负粘性;税制结构;税收征管;股权性质;税制改革
 
 
Tax system structure, property type and the stickiness of enterprises' tax burden
 
CHENG Hongwei, WU Xiaojuan
 
(School of Business, Sichuan University, Chengdu 610064, China)
 
Abstract: The present study, by taking as samples China's listed companies in manufacturing industry, and by employing multivariate mixed regression as analytical model, tests and analyzes the change of their tax burden. The results show that the change of tax burden is sticky, which means that, when revenue rises, the increase in tax burden of the enterprise is larger than the decrease rate when revenue goes down in same ratio. Further tests on the degree of the stickiness show that, owing to the execution of a series of reform measures in tax structure since 2009, the degree of stickiness of tax burden has decreased remarkably, which suggests that the structure of tax system is a vital reason that leads to the stickiness of the industry's tax burden. Moreover, due to advantages in political cost and tax collection and management, the tax stickiness of state-owned enterprises is lower than that of non-state-owned enterprises. China should further deepen the reform of state-owned enterprises, standardize tax collection and management, minimize the heterogeneity of enterprises' tax stickiness due to different ownership, and promote tax fairness.
 
Key words: tax stickiness; tax structure; tax administration; type of property; tax reform
 
 
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