Mobike Lite bycybles release in Shanghai VCG/Getty Images

Китайские предприятия замучены налогами?

ШАНХАЙ – Пару недель назад в Китае разгорелась острая дискуссия из-за интервью Цао Дэвана, китайского магната автостекольной промышленности. Цао объяснил, почему он вложил $600 млн в открытие производственного филиала своей компании Fuyao Glass Industry Group в США: в первую очередь, из-за высоких налогов в Китае. По словам Цао, для производителей в Китае налоги на 35% выше, чем в США. Действительно ли налогообложение китайских предприятий достигло экономически летального уровня?

Если судить строго по цифрам, это не так. По данным «Справочника по статистике государственных финансов» Международного валютного фонда, общий размер налогового бремени в Китае, измеряемого как соотношение бюджетных доходов государства к ВВП, чуть превышает 29%. Это на 10% ниже среднего общемирового уровня.

Другой способ измерить общее налоговое бремя – рассчитать соотношение налоговых доходов и взносов в систему социального страхования к ВВП. По этому показателю, усреднённое налоговое бремя в Китае на протяжении 2012-2015 годов равнялось 23,4%, что на 12% ниже, чем в странах ОЭСР. Доля налоговых доходов Китая в процентах к ВВП достигает лишь 18% и снижается, в то время как в развитых странах она равна 26% ВВП и примерно 20% – в развивающихся странах (по данным за 2013 год).

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