论文部分内容阅读
社会各界对垄断企业与非垄断企业之间持续高位的行业收入差距批评不断,社会成员收入分配格局不平衡的现状必须改变。垄断企业将其垄断超额利润转化为垄断福利,是收入差距产生的主要原因之一。征收垄断税,收割这种暴利,是许多国家的共同选择。石油特别收益金的征收,为中国开征垄断税提供了宝贵的经验,也映射出在中国开征垄断税在经济上、政治上和法律上皆具有可税性。中国未来的制度构建,应该采取法定税的模式,秉持“消费者分享”的原则,在准确界定税基的基础上,对所有获取垄断超额利润的企业进行征收。
All sectors of society are constantly criticizing the continuously widening industry income gap between monopolies and non-monopolies, and the current imbalance in the pattern of income distribution among members of society must be changed. Monopoly enterprises will be monopolized their excess profits into monopoly benefits, income gap is one of the main reasons. The monopoly tax and the harvest of such huge profits are the common choice of many countries. The collection of special oil proceeds has provided valuable experience for China to impose monopoly taxes. It also shows that it is economically, politically and legally taxable to impose monopoly taxes in China. China’s future system construction should adopt the mode of statutory tax and uphold the principle of “consumer sharing”, and on the basis of accurately defining the tax base, impose on all enterprises that obtain excess monopoly profits.