结构性减税下小微企业税率调整分析模型

中国管理科学 ›› 2014, Vol. 22 ›› Issue (5): 24-32.

结构性减税下小微企业税率调整分析模型

李峰¹, Yao Shujie²

1. 西安电子科技大学经济与管理学院, 陕西西安 710071;
2. 诺丁汉大学当代中国学学院, 英国诺丁汉 NG8

收稿日期:2012-10-05 修回日期:2013-03-03 出版日期:2014-05-20 发布日期:2014-05-14
作者简介:李峰（1983-），男（汉族），福建莆田人，西安电子科技大学经济与管理学院，讲师，博士，研究方向：宏观经济.
基金资助:
国家社科基金重大资助项目（12&ZD072）；中央高校基本科研业务费资助项目（K5051306005）；中央高校基本科研业务费资助项目（K5051306014）

The Analytical Model of Small and Micro Enterprises’tax Rate Adjustment under the Structural Tax Cuts Policy

LI Feng¹, YAO Shujie²

1. Economics and Management School, Xidian University, Xi'an 710071, China;
2. School of Contemporary Chinese Studies, Nottingham University, Nottingham NG8, UK

Received:2012-10-05 Revised:2013-03-03 Online:2014-05-20 Published:2014-05-14

摘要/Abstract

摘要： 本文针对结构性减税政策在支撑实体经济、调整产业结构方面边际效果日趋减弱，且对小微企业减税领域研究的匮乏和非系统性的特点，建立了一个结构性减税下小微企业税率调整分析模型。通过对企业员工、小微企业和政府三层次目标的讨论，逐步得出各关键指标的表达式，建立了政府目标同小微企业税率的关系模型，在此基础上推导出九个相关命题。研究发现：税率调整在本质上是国民对福利和就业两种需求的偏好替换；并不存在最优的小微企业税率，只存在最差的小微企业税率。目前我国设定的小微企业税率低于最差税率，属于左侧税率；税率优劣取决于其与最差税率的偏离程度，而不是绝对值。研究结果还表明：在不改变既有左侧税率的前提下，政府也可以通过加大对职业培训和社会医保等领域的投入，实现结构性减税所要达到的效果。模型的建立和相关命题的引入，丰富了结构性减税政策的理论体系，对小微企业的税率调整有一定的实践意义。

关键词: 小微企业, 结构性减税, 均衡模型

Abstract: The marginal effect of structural tax cuts policy on supporting the real economy and the industrial structure adjustment is increasingly weakened. Considering the research on small and micro enterprises' tax cuts is scarce and non-systemic, an analytical model of small and micro enterprises' tax rate adjustment is set up. Through the discussion of employees, enterprises and governments' goals, the expressions of key indicators are gotten, and the relationship model of the government' goal and enterprises' tax rate is established with nice propositions are deduced. It shows that tax rate adjustment is the replacement of national preferences of welfare and employment in essence. There isn't any optimal tax rate of small micro enterprises but only the worst one. The current rate is lower than the worst one, and belongs to the left-side tax rate. The evaluation criteria of tax rate depends on its deviation from the worst tax rate, rather than its absolute value. It is also found that under the premise of maintaining the current left-side tax rate, the government can also achieve the effect of structural tax cuts through increasing investment in the fields of vocational training and social health insurance. The foundation of model and the introduction of propositions related enrich the theoretical system of structural tax cuts policy while having certain practical significance on small and micro enterprises' tax rate adjustment.

Key words: small and micro enterprises, structural tax cuts, equilibrium model

中图分类号:

F812.42

李峰, Yao Shujie. 结构性减税下小微企业税率调整分析模型[J]. 中国管理科学, 2014, 22(5): 24-32.

LI Feng, YAO Shujie. The Analytical Model of Small and Micro Enterprises’tax Rate Adjustment under the Structural Tax Cuts Policy[J]. Chinese Journal of Management Science, 2014, 22(5): 24-32.

参考文献

[1] Grieson R E. Theoretical analysis and empirical measurements of the effect of the Philadelphia income tax [J]. Journal of Urban Economics, 1980, 8(1):123-137.

[2] Marsden K. Links between taxes and economic growth: Some empirical evidence [R]. World Bank Working Paper, 1983.

[3] Rebelo S. Long-run policy analysis and long-run growth [J]. Journal of Public Economy, 1991, 99(3):500-521.

[4] Pecorino P. Tax structure and growth in a model with human capital [J]. Journal of Public Economics,1993, 52(2): 251-271.

[5] Devereux M B, Love D R. The effects of factor taxation in a two-sector model of endogenous growth [J]. The Canadian Journal of Economics, 1994,27(3):509-536.

[6] Harberger A. The incidence of the corporation income tax [J]. Journal of Political Economy, 1962, 70(3): 215-240.

[7] Peden E A. Productivity in the United States and its relationship to government activity: An analysis of 57 years, 1929-1986[J]. Public Choice, 1991, 69(2): 153-173.

[8] Scully G W. Tax rate, tax revenues and economic growth. National Center for Policy Analysis Dallas Policy Report, 1991.

[9] Modigliani F, Miller M. The cost of capital, corporation finance and the theory of investment [J]. American Economic Review,1958,48(3): 261-297.

[10] Modigliani F, Miller M. Corporate income taxes and the cost of capital: A correction [J].American Economic Review, 1963, 53(3): 433-443.

[11] Bradley M, Jarrell G, Kim E H. On the existence of an optimal capital structure: Theory and evidence [J].The Journal of Finance, 1984, 39(3): 857-878.

[12] 陈小悦,李晨. 上海股市的收益与资本结构关系实证研究[J]. 北京大学学报(哲学社会科学版), 1995,(1): 72-79.

[13] 肖作平. 资本结构影响因素和双向效应动态模型——来自中国上市公司面板数据的证据[J]. 会计研究, 2004, (2): 36-41.

[14] 童盼,陆正飞. 负债融资、负债来源与企业投资行为[J]. 经济研究, 2005,(5):75-84.