财政压力、制度环境与企业税收负担
Financial Pressure, Institutional Environment and Enterprise Tax Burden
Abstract
随着近年来财政收入增长放缓,支出压力加大,财政赤字攀升,政府面临着巨大的财政压力。税收收入构成财政收入的主体部分,消化财政赤字的任务最终需要落实到税收的主要承担者——企业身上,因此,财政压力下地方政府采取的经济决策将对企业的生产经营行为产生影响,进而改变企业的实际税收负担。财政压力对企业税收负担的作用具有正面和负面两种效应。制度环境会影响社会主体的活动,它既包含了对政府行为的监督和约束,也涵盖了对企业决策的指引和驱动。在良好的制度环境中,政府行政行为的透明度更高,腐败行为减少,政府对市场主体活动的非正常干预减弱,能够更好地发挥市场的资源配置功能,因而能有效矫正财政压力对企业税收负担的不良影响。... In recent years, while the growth of fiscal revenue slowing down, fiscal expenditures increasing rapidly and the budget deficit rising, the government faces enormous financial pressure. As the tax revenue is the main part of fiscal revenue, financial pressure will eventually be passed to enterprises. The government economic decisions to deal with the financial pressure will also affect the operati...