关键词: 垄断税,可税性,垄断超额利润,收入分配差距,消费者分享

Abstract: All sectors of the society have been criticizing the continued big income gap between the monopoly enterprises and the non-monopoly enterprises, the present imbalance of income distribution between the members of the community must be changed. The Monopoly enterprises would turn their monopoly excess profits into their monopoly welfare; this is one of the main reasons leading to the income gap. To levy monopoly tax to cut this kind of excessive profit is a common choice for many countries. The levy of special petroleum revenue tax has provided valuable experience for China to levy monopoly tax, and it also indicate that economically, politically and legally the monopoly tax to be levied in China has its taxability. China’s future system construction should take the pattern of statutory tax, uphold the principle of “consumers to share”, and on the basis of an accurate definition of the tax base, impose the taxes on all the enterprises that gain monopoly excess profits.

Key words: monopoly tax; taxability; monopoly excess profits; income distribution gap; shared by consumers