中国资本有效税收负担分析

20062JOURNALOFRENMINUNIVERSITYOFCHINANo.22006[]2005209228[](04AJY006)[](1961),,,;(1964),,,,;(1980),,,;(1972),,,,,,(,100872)[],:,;,,5%6%,24%27%,,[];;[]F810.42[]A[]100025420(2006)02200172071994,,200020.1%,8%,,,,,,[1],,,GDP,,,[2],,,,,,,,,,71©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(ATR),(METR),:METR=Rg-RnRg,Rg;Rn(MTW,marginaltaxwedge),,,,MTW=Rg-Rn:,Rn;R,MTW:MTW=(Rg-R)+(R-Rn),;(,),,R=Rn,11,,,La,,,,,,I0r,,,R=Rg(1-r),I1,Lb,AE1,AE1E0(),:Rg=PK;Rn=P-SKATR=SKMETR=Rg-RnRg=PK-P-SKPK=SP,Rg;Rn;S;K;P,,,=(W)+(D)+(T)+(P),,,,::P=GDP-W-T+S:P-S=GDP-W-T:Rg=PK81©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.=GDP-W-T+SK:Rn=P-SK=GDP-W-TK()11K,(,):(1)1995,=+(100%-5%),5%;1996,=+-(2)1952[3],1141.51(1952),GDPGDP,,,(3)()19521977,1978GDPGDP1978,(4)19781991,(5),1990,1991(6),2.S,,(1)=(1+17%)/17%(2),,,,,,(),,1119962003(%)199619971998199920002001200220037.6038.68.2440.78.2638.810.5044.511.9044.613.4247.612.0844.512.8243.95.1726.65.5929.65.4430.85.6132.65.9530.36.6031.45.7527.56.4728.64.7018.55.0419.14.9419.24.9219.74.9519.25.1320.14.5217.44.8517.66.2123.86.6524.26.7723.76.1820.29.8427.76.7919.95.7017.46.5419.57.4530.58.3634.07.9032.78.0733.78.9937.08.6036.46.9432.18.7237.04.4917.64.9219.44.8218.94.9819.25.3020.25.6421.35.1019.65.8021.75.3317.25.2518.25.3618.85.5119.65.9723.86.6925.55.9623.26.6125.1912000©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),219962003:(1)5%6%;(2)19962003,,,,,,,1999620022,5.31%,,,10%,,,,1998,,,,,,,1998,,,,,1998,202,,©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:()()()3,,20002001,2002,2002,,,20023,,:,ATR=SK,,ATRSK,:,,,,,,,,,,,,1,()4,19962003,24.9%200127.1%,25.1%(2003),,519962003,,,,,,,,,,,,12©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),2,6,6,,,,,,,2001,,3.46.1,?,,,,2,,,,,,,,,,,,,,2(%)1995199619971998199920002001-24.926.126.326.426.927.137.737.739.939.939.738.930.338.238.238.236.832.832.830.16.66.67.48.38.38.38.323.723.723.723.723.723.723.721.521.521.519.721212129.729.729.729.729.729.729.7:OttoH.JacobsandChristophSpengel:EffectiveTaxBurdeninEurope,PublicationSeriesoftheCenterforEuropeanEco2nomicResearch(ZEW),Mannheim,Germany.,,;,,22©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:(1)5%6%,199620031998,,(2),(3)24%27%,,,,(4),,,,[][1].[J].,2002,(8);,.[J].,2002,(7).[2],.[J].,2002,(1);.[J].,2004,(7).[3],.K[J].,2003,(7).()TheAnalysisofChinapsCapitalEffectiveTaxBurdensJINGXia,GUOQing2wang,LANGTao,LBing2yang(ChinaFinancialPolicyResearchCenter,RenminUniversityofChina,Beijing100872)Abstract:Onthefoundationoftheconceptofmarginaltaxwedge,thisarticledistinguishesthediffer2enttargetsandcalculatingmethodsofthecapitalaverageeffectivetaxratesandmarginaleffectivetaxrates,setsupthecalculatingexpressionsofcapitalaverageandmarginaleffectivetaxratesaccordingtoChinaeconomyandtaxpractice,andpositivelyanalyzesChinapscapitaltaxeffectiveburdensandgetstheconclusionthatChinapscapitalaveragetaxeffectiveratesarebetween5%6%,andcapitalmarginaltaxeffectiveratesarebetween24%27%.Keywords:taxburden;taxwedge;thereturnofcapital32©1994-2007ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.