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自从2013年8月22日首批设立了上海自由贸易试验区以来,针对自贸区的企业所得税税收政策问题就成了学界讨论的焦点。本文引用拟线性最优所得税理论来研究不同技能经营者的边际税率,并结合官方统计年鉴数据来测算所得税税率。通过理论分析与实证数据测算,企业所得税税收杠杆的调节作用是非常有限的,笔者认为对于自贸区企业应采取“免二减三”的优惠政策,税率仍然是无差别的25%。
Since the first batch of Shanghai Free Trade Zone was set up on August 22, 2013, the issue of corporate income taxation for free trade zone has become the focus of academic discussion. In this paper, the quasi-linear optimal income tax theory is used to study the marginal tax rate of different skill operators, and the income tax rate is calculated according to the official statistical yearbook data. The theoretical analysis and empirical data show that the regulatory role of corporate income tax levies is very limited. The author believes that enterprises in the free trade zone should adopt the preferential policy of “exempting two, reducing three,” and the tax rate is still 25% without any difference.