企业税负衡量研究述评

摘要

At present,it is a hot topic to judge the enterprise tax burden level,while choosing methods and indexes to measure the tax burden of enterprises scientifically and reasonably has been the foundation for enterprise tax burden level judgment. The effective tax rate is the important tool for domestic and foreign scholars to carry out research on enterprises ’real tax burden. Because differences in tax system and research purpose in different countries,Chinese scholars should redefine the content and scope of“expenses of taxation”and“economic tax base”. There is clarified standard in judging the rationality of macro tax burden. But there is no this kind of clarified standard in judging the rationality of individual enterprise’s tax burden, which arouses suspicious and challenge to any conclusion in comparing enterprise tax burden.%科学、合理、精准地衡量企业税负，是企业税负相关研究的前提和基础。企业有效税率是目前国外学者研究公司实际税负的重要工具，我国学者也比较认可，只是在具体运用时，由于国别税制差异和研究目的不同，需要对“各项税费”包括的具体内容及范围和“计税经济来源”进行专门界定。与宏观税负合理性（即最优宏观税负）已有较为明确的标准不同，微观企业税负高低是否合理目前尚没有客观的判断标准，这使得比较企业税负水平无论得出何种结论都易受到质疑和挑战。