中国资本利用率、企业税负与结构调整－－基于内生化资本利用率的视角
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| Title | Chinese Capital Utilization Rate, Burden of Corporate Taxation and Structure Adjustment
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| 作者 | 龚敏 谢攀 李文溥 |
| Author | Gong Min, Xie Pan and Li Wen Pu |
| 作者单位 | 厦门大学 |
| Organization | XiaMen University |
| 作者Email | mgong@xmu.edu.cn；xiepan@xmu.edu.cn；wpli@xmu.edu.cn |
| 中文关键词 | 资本利用率 固定资产加速折旧政策 动态随机一般均衡模型 |
| Key Words | Capital Utilization Rate; Fixed Assets Accelerated Depreciation Policy; DSGE |
| 内容提要 | 本文基于一个动态随机一般均衡模型，通过内生化资本利用率，分析了技术进步冲击、固定资产加速折旧以及调整企业所得税率等政策对资本利用率、经济增长以及经济结构调整的影响。研究发现：首先，通过技术进步提高中国的资本利用率水平，可在实现稳定增长的同时，降低资本产出比，改善经济结构。其次，短期内，允许企业加速固定资产折旧的政策，虽然可以减轻企业的税负，但却会降低企业的资本利用率。最后，从长期来看，当加速固定资产折旧的政策已促使企业加快设备更新，推进科技研发创新之后，就需适当调高企业所得税率，才能够提高经济长期的资本利用率水平，降低资本产出比。 |
| Abstract | We analysis the influence on capital utilization rate, economic growth and economic structure stemmed from technological progress shock, fixed assets accelerated depreciation rate and adjusting income-tax rate of the corporation in a framework of DSGE embedded endogenous capital utilization rate. We find out several conclusions. Firstly, technological progress not only raise Chinese capital utilization rate, but reduce capital-output ratio and improve economic structure. Secondly, policies which allowed corporate to accelerate fixed asset depreciation will reduce tax burden in short run, but drop capital utilization rate. However, income-tax rate of the corporation should be raised properly so as to increase long-term capital utilization rate and lower capital-output ratio when enterprise has updated equipment and propel scientific and technologic research in long run. |
| 文章编号 | WP846 |
| 登载时间 | 2015-03-27 |
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