作　　者： (李炜光）; (臧建文）;

机构地区： 天津财经大学经济学院,天津300222

出　　处： 《新疆师范大学学报（哲学社会科学版）》 2017年第5期89-92,共4页

摘　　要： 文本阐释了经济学中"Deadweight Loss"(无谓损失)效应的涵义。在理论上,政府税收规模不宜过高,否则将影响市场供求双方的福利剩余,显示为"拉弗曲线"的后半段效应。在实践中,以上市公司年度报告为例,通过分析中国税制结构中销售利润率与企业税负率的负相关关系,观察到企业税负与利润之间并无直接关联,以及增值税占比较高的产品价格进入市场交易时,所出现的增值税抵扣链条"无谓损失"的情形,进而根据全球税收竞争的背景,主张建立轻税机制、完善以征纳关系协商博弈为基础、可问责和可纠错的现代财政制度。 This paper explainsthe meaning of＂deadweight loss＂effect in economics. In theory,the tax revenue should not be so large,otherwise it would affect the welfare surplus of market supply and demand sides,the same as the＂Laffer curve＂effect.In practice, to analyses the listed companies annual reportsfor cases, we find some problems of Chinese current tax structure,firstly,there is a negative related relationship between the sales margin and the ratio of tax burden;what＇s more,the tax burden of corporation is not directly related with the profit; last but not the least, including the value-added tax the higherprice in the market exchange also causes the ＂deadweight loss＂ effect in the manufactoryprocess. All in all, in the background of global tax competition we suggest the policy of easy tax,which shouldbase on the relationship between taxpayer and government,that could be questionable and accountablein the building of the modern fiscal system.

关 键 词： 无谓损失 死角损失 税收楔子 税收竞争 轻税机制