我国企业税负水平与国际比较研究摘要在当前经济下行压力较大的情况下，如何通过减税降费刺激实体经济发展成为国家经济政策的重点，尤其是在供给侧结构性改革背景下，研究如何为生产型企业减负更是重中之重。本文介绍了当前我国企业税负水平的基本概况，为加快推进企业减税降费服务供给侧结构性改革提供参考。首先，本文介绍了与企业税负水平有关的相关理论，包括什么是税负、什么是税负水平以及影响企业税负水平的因素。其次陈述了我国企业税负的现状，从小、中、大三个口径计算出当前我国企业税负水平，并将其与国际上IMF成员国企业税负水平予以比较，得出我国企业税负水平在大口径计算方式下较重的结论，进而提出了优化我国企业税负的建议。关键词：供给侧改革；企业税负；全面减税；财税改革ThecompareofChineseenterprisesandinternationalcomparisonintaxburdenlevelAbstractThispaperintroducesthebasicsituationofthecurrentcorporatetaxburdenlevelinChina,andprovidesareferenceforacceleratingthesupply-sidestructuralreformofcorporatetaxreductionandfeereductionservices.Firstofall,thispaperintroducestherelevanttheoriesrelatedtothelevelofcorporatetaxburden,includingwhatisthetaxburden,whatistheleveloftaxburdenandthefactorsaffectingthelevelofcorporatetaxburden.Secondlystatedthepresentsituationofourcountryenterprisetaxburden,small,mediumandbigthreediametertocalculatethecurrentourcountryenterprisetaxburdenlevel,withtheIMFmembersinternationalenterprisetaxburdenlevelcomparison,concludesthatourcountryenterprisetaxburdenlevelinlargediametercalculationunderheavierconclusion,andputsforwardsomeSuggestionsofoptimizingourcountryenterprisetaxburden.Keywords:supplysidereform;enterprisetaxburden;comprehensivetaxcuts;thefiscalandtaxationreform目录一、绪论......................................................................1（一）选题背景与选题意义..................................................1（二）研究内容与研究方法..................................................1二、税负水平的理论基础........................................................2（一）税负水平的相关概念..................................................2（二）税负的基本理论......................................................3三、当前我国企业负税水平......................................................4（一）研究对象选取........................................................4（二）企业税负水平的估算口径..............................................4（三）我国企业税负水平....................................................6四、企业税负水平的国际比较....................................................6五、影响我国企业税负水平的因素分析...........................................9（一）经济发展水平.......................................................9（二）政府职能范围.......................................................10（三）非税收入规模.......................................................10（四）政府财政支出的效率.................................................10（五）税制结构...........................................................10（六）税收征管水平.......................................................11六、优化我国企业税负的政策建议...............................................11（一）坚持全面减税导向...................................................11（二）提高税收服务与监管水平.............................................11（三）通过财税配套改革弱化财政收支压力...................................12（四）培育新的经济增长点................................................
