Mobike Lite bycybles release in Shanghai VCG/Getty Images

中国企业面临死亡税率吗?

上海--12月中,一则关于中国企业“死亡税率”的说法引发了广泛热议。其起因来自于一向低调的著名企业家和慈善家曹德旺先生面对媒体的一席话。他拥有的福耀玻璃最近在美国投资6亿美元开设了工厂(Fuyao Glass America)并准备把其投资逐步转移海外。据说曹先生"出走"美国的原因是地价、能源、劳动力等实体经济的成本差异,他对记者说"中国制造业的税负比美国高35%"。曹先生的这个说法迅速被媒体传播并引发对于中国税负是否过高的又一次辩论-无疑这不是一个新的话题。

长期以来,围绕中国企业税负的争论一直不绝于耳。在中国做生意的税负到底有多高?是否越来越高?此题因为过于复杂,不容易给出直截了当的答案。

笼统地讲,如果以GDP中政府的财政收入占比来衡量总税负,中国的这个数字大约在30%。根据IMF制定的《政府财政统计手册》,2015年中国的总税负为29.1%,比世界平均水平低10个百分点。这里的政府财政收入不包括国有土地使用权出让收入,但包括国有资本经营预算收入和社会保险基金的收入。如果包括政府的土地出让收入,但相应剔除补偿性成本,也就是只考虑土地出让的净收入,总税负也就增加大约1个百分点。

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