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我国经济转型期的一个独特现象就是持续的高投资。本文选择税收角度观察,立足于经济人假设视角下政府的角色定位,运用税收价格论将个人资本收入所缴纳的税收价格化进行数理分析,从而在纳税人数、税率和劳动的约束下实现政府所得税额的最大化,同时以我国地方政府为例进行实际的验证分析,得出既定约束条件下政府与企业家在税收领域的博弈中,企业家个人收入和地方政府效益最大化均衡的实现,并进而推动企业家低税负、企业高税负以及持续高投资现象产生和持续的。
A unique phenomenon in our country’s economic transition is sustained high investment. Based on the perspective of economic man hypothesis, this paper chooses the position of government as a government, uses the tax price theory to conduct the mathematical analysis of the tax price paid by individual capital income, and then realizes the government income tax under the restriction of the number of taxpayers, tax rate and labor In the meantime, taking the local government in our country as an example, the actual verification and analysis are carried out, and the realization that the government and the entrepreneur have the maximization and balance of the individual income and the local government in the tax field under the given constraints is obtained And then promote low tax burden on entrepreneurs, high corporate tax burden and sustained high investment phenomenon is generated and sustained.