实证研究发现,基于合理的参数,两税合并的实施有利于降低劳动要素对企业所得税的实际负担率,无论是将房地产、租赁和商务服务业划入外商投资比例较高的部门还是外商投资比例较低的部门。在两种不同分类法下,劳动要素的企业所得税实际负担率比上年下降了0.36和0.33个百分点,降幅达到3.20%和2.56%。结束对外资的“超国民待遇“,促进了企业间的公平竞争,降低了内资的市场进入成本,有利于改善劳动要素在国民收入再分配过程中的地位。Empirical studies have found:based on reasonable values of parameters,the merger of two-tax helps to reduce the burden of corporate income tax for labor factor,whetherever the real estate,renting and business services are classifed into a sector with high or low proportion of foreign investment.Under the two different classifications,the actual labor burden of corporate income tax decreased over the previous year by 0.36 and 0.33 percentage points,or down 3.20% and 2.56% respectively.Termination for super national treatment for foreign investment not only provides a fair environment of competition,but also reduces entry cost of domestic enterprises,which is in favor of labor factor in the process of the national income redistribution.国家社科基金重大项目“扩大内需的宏观经济政策研究”(批准号08&ZD034
