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针对近期对我国“国企民企外企税负不均衡”的热议,本文以我国2005～2009年上规模企业的相关数据为基础,从总量及效率两方面出发,利用四个指标以扎实可靠的数据分析对我国不同所有制类型企业的纳税地位以及总体税负水平进行了实证检验。研究表明,三类企业构成我国税源收入的主体,但所占比重及发展趋势各不相同;三类企业的总体税负水平的确存在差异,但差异程度并不显著;三类企业的资产纳税贡献率均出现了下降,资产产生税收的能力在不断弱化。
In view of the recent hot discussion on China’s “non-equilibrium tax burden on foreign-funded enterprises of state-owned enterprises and private enterprises,” this article builds on the data of China’s large-scale enterprises from 2005 to 2009, and uses four indicators to achieve solidity in terms of total volume and efficiency. Reliable data analysis has empirically tested the tax status and overall tax burden of different types of enterprises in China. The research shows that the three types of companies constitute the main body of China’s tax source income, but their proportion and development trend are different; the overall tax burden levels of the three types of enterprises do differ, but the degree of difference is not significant; the tax contribution of the three types of enterprises’ assets The rate has declined, and the ability of assets to generate tax revenue has been weakening.