【摘要】 本文运用一般均衡方法,分析中国企业所得税的税负归宿。文中将整个经济划分为企业所得税主要征收部门和非企业所得税主要征收部门,通过需求、供给、要素市场出清和投入产出相等四个方面,研究征收企业所得税对所有产品和要素在各个市场产生的连锁反应和影响,从而确定税负的分布。根据我国数据测定要素替代弹性、产品需求替代弹性等参数,代入模型进行模拟分析。研究结果表明,我国企业所得税并不完全由资本承担,资本只承担了税负83%左右,还有17%左右转嫁给劳动要素。由于要素的流动性,资本承担的83%税负部分不只是由企业所得税主要征收部门的资本承担的,而是由全社会资本共同承担的。更多还原

【Abstract】 This paper analyzes the incidence of the enterprise income tax in China through the method of a general equilibrium analysis. We divide the whole economy into two departments. Then we analyze the effects on all products of enterprise income tax through the demand, supply, market and input-output. We calculate the substitution elasticity of production factors and the substitution elasticity of production demands according to the status in our country. At last, we carried out the simulation using all the parameters calculated. In conclusion, owners of capital bear 83% of the tax burden, and owners of labor bear the rest of the tax.更多还原