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我国的税收呈现出高速增长的趋势,主要是得益于分税制的改革。近期的研究结果表明,地方性的财政分权程度越高,将会带来企业税负也随之升高,这一现象一般表现在非税收保护公司。进一步的研究表明,新企业所得税法的实施,能够在一定程度上降低财政分权对企业税负的影响,但是这种降低也只是对于非税收保护公司起作用。税收政策对于稳定经济是有限的,可能面临财政当局主观臆断,造成更大程度的经济波动。政府要适度的使用宏观调控来调节我国的经济。关于财政分权、企业税负与税收有效性的探讨此文基于财政分权制度的角度,为中国现阶段税收高速的增长做出了制度层面的诠释,充分的拓展了财政分权制度带来的经济后果、税收增长的因素与税收政策有效性等领域的研究。
China’s tax revenue shows a trend of rapid growth mainly due to the reform of the tax-sharing system. Recent research shows that the higher the degree of local fiscal decentralization, the higher the corporate tax burden will be. This phenomenon is generally manifested in non-tax protection companies. Further research shows that the implementation of the new corporate income tax law can reduce the impact of fiscal decentralization on corporate tax burden to a certain extent, but this reduction is only for non-tax protection companies. Tax policies are limited to stabilizing the economy and may be subject to the subjective assumptions of the fiscal authorities, resulting in greater economic volatility. The government should moderately use macro-control to regulate China’s economy. On the Fiscal Decentralization, Corporate Tax Burden and Tax Validity Discussion Based on the fiscal decentralization system, this article made a system-level explanation for the rapid tax growth in China at this stage and fully expanded the fiscal decentralization system The economic consequences of tax increases and the effectiveness of tax policies in areas such as research.