新公共管理与民生税收二维视角下中国税收的瓦格纳特性检验及反思

发布时间：2018-06-03 20:52

本文选题：新公共管理 + 民生税收　；参考：《国际税收》2017年10期

【摘要】：新公共管理理念要求限制政府越位,民生税收理念关注矫正政府缺位。瓦格纳定律历来被解释为财政支出规模与经济增长呈正比关系。除了财政支出规模外,财政规模的另一对称外延乃是财政收入规模。将税收收入纳入瓦格纳定律的经典模型进行实证检验,有利于反思中国税制改革问题及寻求未来调整的方向。本文使用中国1994-2015年的统计数据,依托瓦格纳定律的经典数学模型进行检验。结果显示,中国税收各指标中仅有营业税、消费税、个人所得税与房产税4个税种不具有瓦格纳特性。进一步分析,具体问题涉及两大方面:一是中国税收规模增长出现了刚性趋势,二是中国税收结构出现了价值偏差。在新公共管理与民生税收二维视角下,我国新一轮结构性减税需要改革完善具体税种制度,有机整合税种,发挥其各自优势。
[Abstract]:The concept of new public management requires limiting government offside, and the concept of people's livelihood taxes focuses on correcting the absence of government. Wagner's law has always been interpreted as a direct relationship between the scale of fiscal expenditure and economic growth. Besides the scale of fiscal expenditure, another symmetrical extension of fiscal scale is the scale of fiscal revenue. Taking tax revenue into the classical model of Wagner's law is helpful to reflect on the problem of China's tax system reform and to seek the direction of future adjustment. The statistical data of China from 1994 to 2015 are used to test the classical mathematical model of Wagner's law. The results show that only sales tax, consumption tax, personal income tax and real estate tax have no Wagner characteristics. Further analysis shows that the specific problems involve two aspects: one is the rigid trend of the growth of Chinese tax revenue scale, the other is the value deviation of China's tax structure. From the perspective of new public management and people's livelihood taxation, the new round of structural tax reduction in China needs to reform and perfect the specific tax system, organically integrate tax types, and give play to their respective advantages.
【作者单位】：西南财经大学财政税务学院;四川省成都市国家税务局;国家税务总局;
【基金】：第一作者主持的国家社科基金《基于国内产品内分工度的“营改增”税负效应研究》(16XJY018) 四川省“十二五”规划社科基金《四川省“营改增”试点行业及企业税负变化测度与建议》(SC15B086)的阶段性成果
【分类号】：F812.42

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