第四章稅收對(duì)企業(yè)的影響與稅負(fù)轉(zhuǎn)嫁e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8CONTENTS宏觀稅收負(fù)擔(dān)企業(yè)稅收負(fù)擔(dān)企業(yè)的稅負(fù)轉(zhuǎn)嫁020304e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C801稅收對(duì)企業(yè)決策的影響05企業(yè)稅負(fù)轉(zhuǎn)嫁的主要影響因素和后果分析PART

01稅收對(duì)企業(yè)決策的影響e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8一、稅收對(duì)企業(yè)組織形式的影響二、稅收對(duì)企業(yè)選址的影響（一）對(duì)選擇注冊(cè)地的影響（二）對(duì)選擇生產(chǎn)經(jīng)營(yíng)地的影響三、稅收對(duì)企業(yè)融資決策的影響

企業(yè)的融資方式分為債務(wù)性融資、股權(quán)性融資和混合性融資。債務(wù)性融資包括發(fā)行債券和向銀行貸款，由于債務(wù)性融資的利息一般在稅前列支，可獲得較低的融資成本和利息抵稅的稅蔽效應(yīng)。收01e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8稅收對(duì)企業(yè)決策的影響01稅收對(duì)企業(yè)決策的影響四、稅收對(duì)企業(yè)投資的影響

稅收對(duì)企業(yè)的投資會(huì)通過(guò)給投資報(bào)酬率一個(gè)附加值來(lái)施加影響。如果稅收采取統(tǒng)一的稅收政策制度，那么稅收只影響投資者的投資水平，不會(huì)影響投資方向，投資方向的選擇由市場(chǎng)決定；如果稅收對(duì)不同的投資項(xiàng)目在稅基、稅率、稅收優(yōu)惠方面區(qū)別對(duì)待，那不只影響投資報(bào)酬率和投資盈利水平，也會(huì)影響投資者投資方向的選擇。01稅收對(duì)企業(yè)決策的影響五、稅收對(duì)商品定價(jià)決策的影響商品和服務(wù)稅類(lèi)是以商品銷(xiāo)售額和非商品銷(xiāo)售額為對(duì)象征收的，會(huì)作為價(jià)格的附加轉(zhuǎn)嫁給消費(fèi)者，影響企業(yè)的市場(chǎng)。六、稅收對(duì)企業(yè)銷(xiāo)售決策的影響企業(yè)銷(xiāo)售產(chǎn)品可能會(huì)有商品折扣、銷(xiāo)售折讓、還本銷(xiāo)售、現(xiàn)金折扣等促銷(xiāo)方式，這些在稅法中都有不同的規(guī)定。七、稅收對(duì)企業(yè)投入要素選擇的影響

例如是否用機(jī)器替代人工。01稅收對(duì)企業(yè)決策的影響八、稅收對(duì)企業(yè)生產(chǎn)規(guī)?；虍a(chǎn)量的影響

例如一般納稅人和小規(guī)模納稅人。九、稅收對(duì)企業(yè)產(chǎn)品結(jié)構(gòu)的影響例如采用固定稅額對(duì)產(chǎn)品征稅，會(huì)促使企業(yè)生產(chǎn)高附加值的產(chǎn)品。十、稅收對(duì)會(huì)計(jì)核算的影響

例如采用不同的折舊方法、減值準(zhǔn)備會(huì)導(dǎo)致企業(yè)所得稅的計(jì)稅基數(shù)不同。PART

02宏觀稅收負(fù)擔(dān)

e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8稅擔(dān)負(fù)一、稅收負(fù)擔(dān)的概念

稅收負(fù)擔(dān)簡(jiǎn)稱(chēng)稅負(fù)，是指納稅人因繳稅而承擔(dān)的稅收負(fù)荷，實(shí)質(zhì)是國(guó)家征稅給納稅人帶來(lái)的經(jīng)濟(jì)利益損失。收02e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8稅擔(dān)負(fù)二、宏觀稅收負(fù)擔(dān)水平的衡量（一）國(guó)內(nèi)生產(chǎn)總值稅收負(fù)擔(dān)率

（二）國(guó)民生產(chǎn)總值稅收負(fù)擔(dān)率收02e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8PART

03e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8企業(yè)稅收負(fù)擔(dān)一、影響企業(yè)稅收負(fù)擔(dān)的主要因素（一）稅收制度1.稅種結(jié)構(gòu)2.稅率設(shè)計(jì)3.計(jì)稅依據(jù)4.稅收優(yōu)惠與加成征收（二）宏觀稅負(fù)水平（三）企業(yè)的組織形態(tài)（四）稅負(fù)轉(zhuǎn)嫁（五）征管效率與征管水平03企業(yè)稅收負(fù)擔(dān)e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8二、對(duì)企業(yè)稅收負(fù)擔(dān)水平的衡量（一）企業(yè)綜合稅收負(fù)擔(dān)率

03企業(yè)稅收負(fù)擔(dān)e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8（二）商品和服務(wù)稅負(fù)擔(dān)率03企業(yè)稅收負(fù)擔(dān)e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8（三）企業(yè)所得稅負(fù)擔(dān)率03企業(yè)稅收負(fù)擔(dān)e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8PART

04企業(yè)的稅負(fù)轉(zhuǎn)嫁e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8一、稅負(fù)轉(zhuǎn)嫁理論（一）稅負(fù)絕對(duì)轉(zhuǎn)嫁理論（二）稅負(fù)相對(duì)轉(zhuǎn)嫁理論

04企業(yè)的稅負(fù)轉(zhuǎn)嫁e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8二、市場(chǎng)經(jīng)濟(jì)中稅負(fù)轉(zhuǎn)嫁的形式（一）稅負(fù)前轉(zhuǎn)

04企業(yè)的稅負(fù)轉(zhuǎn)嫁e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8

（二）稅負(fù)后轉(zhuǎn)

04企業(yè)的稅負(fù)轉(zhuǎn)嫁e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8

（三）稅負(fù)混轉(zhuǎn)

（四）稅收資本化04企業(yè)的稅負(fù)轉(zhuǎn)嫁e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8三、稅負(fù)轉(zhuǎn)嫁的判斷標(biāo)準(zhǔn)

判斷稅負(fù)轉(zhuǎn)嫁與否，一般從稅負(fù)轉(zhuǎn)嫁的歸宿來(lái)分析，從納稅人與負(fù)稅人是否一致來(lái)判斷，若納稅人與負(fù)稅人是同一人，則沒(méi)有發(fā)生稅負(fù)轉(zhuǎn)嫁；如果納稅人與負(fù)稅人非同一人，則發(fā)生了稅負(fù)轉(zhuǎn)嫁。04企業(yè)的稅負(fù)轉(zhuǎn)嫁e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8PART

05企業(yè)稅負(fù)轉(zhuǎn)嫁的主要影響因素和后果分析e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8一、企業(yè)稅負(fù)轉(zhuǎn)嫁的主要影響因素（一）商品的供求彈性與稅負(fù)轉(zhuǎn)嫁1.商品的需求彈性2.商品的供給彈性05企業(yè)稅負(fù)轉(zhuǎn)嫁的主要影響因素和后果分析e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8稅嫁負(fù)轉(zhuǎn)3.需求彈性和供給彈性決定稅負(fù)轉(zhuǎn)嫁程度（二）商品性質(zhì)與稅負(fù)轉(zhuǎn)嫁1.生活必需品2.奢侈品3.資本密集型產(chǎn)品4.勞動(dòng)密集型產(chǎn)品05企業(yè)稅負(fù)轉(zhuǎn)嫁的主要影響因素和后果分析e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBEDCDB7C9722D66262996B68DE860BD3C77EBCAECB599909EC0E07B61811075331ABCDE6990254B8C8稅嫁負(fù)轉(zhuǎn)（三）征稅范圍與稅負(fù)轉(zhuǎn)嫁1.征稅范圍狹窄：容易對(duì)商品消費(fèi)者產(chǎn)生替代效應(yīng)，商品的需求彈性大，稅負(fù)難以向消費(fèi)者轉(zhuǎn)嫁。2.征稅范圍寬廣：不容易對(duì)商品消費(fèi)者產(chǎn)生替代效應(yīng)，商品的需求也就越缺乏彈性，稅負(fù)比較容易向消費(fèi)者轉(zhuǎn)嫁。（四）計(jì)稅方法與稅負(fù)轉(zhuǎn)嫁

按照計(jì)稅方法不同，可以分為從價(jià)計(jì)稅和從量計(jì)稅。從價(jià)計(jì)稅有利于稅收轉(zhuǎn)嫁；從量計(jì)稅使轉(zhuǎn)嫁比較困難。05企業(yè)稅負(fù)轉(zhuǎn)嫁的主要影響因素和后果分析e7d195523061f1c0205959036996ad55c215b892a7aac5c0B9ADEF7896FB48F2EF97163A2DE1401E1875DEDC438B7864AD24CA23553DBBBD975DAF4CAD4A2592689FFB6CEE59FFA55B2702D0E5EE29CDFC0DD98BC7D6A39AC4E055256EE11BBE