基于内生增长模型的我国宏观税负问题研究

发布时间：2018-02-25 03:25

本文关键词： 宏观税负经济增长税负结构内生增长模型　出处：《中国科学技术大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放三十年以来,中国的经济增长取得了举世瞩目的成就,GDP年均增长率接近10%,这种罕见的持续高速增长被称为“中国奇迹”。而与此相伴,我国的税收收入在过去的十年中也表现出“超凡”的增长态势,这一现象引起了社会各界的关注,各界学者们就是否应该减税进行了激烈的讨论。税收负担问题一直是国家税收政策的核心问题,它不仅影响到家庭与企业的负担水平,还影响到国家宏观调控与集中财力的能力,并最终影响到经济的持续发展。税负水平历来是个敏感的问题,合理的税收政策有利于促进经济的协调稳健发展,能为我国宏观经济营造良好的外部环境：而不恰当的税收政策则会导致经济运行的困难,减弱社会经济资源的配置效率,加大社会经济运行的风险。本文基于内生增长模型框架,多层次、多视角的分析了我国的宏观税负问题,大致可以分为以下几部分：第一章为绪论,包括研究背景与意义、研究思路、研究方法、研究的创新与不足等；第二章为文献回顾与相关理论概述,包括宏观税负与经济增长研究领域的国内外研究现状及宏观税负与经济增长的相关理论,为后续的研究做好铺垫与准备；第三章为我国宏观税负水平高低的研究,分析了我国近年来税收收入的增长情况及其与经济增长的关系,并测算了我国三大口径的宏观税负水平,在此基础之上通过多层次的比较分析,对我国宏观税负水平的高低问题做出了客观的评判,得出我国总体宏观税负水平偏高的结论；第四章为进一步的拓展研究,在前文论述的基础上分析我国的税负结构,通过运用模型构建与实证分析相结合的研究方法探讨了我国税负结构对经济增长的影响效应,税负结构对影响经济增长的其他相关因素(如投资,创新,市场化水平等)的影响效应,以及税负结构对我国城乡收入差距的影响效应,研究得出,我国现行的劳动收入税不利于经济增长且拉大城乡差距；资本收入税不利于经济增长但有利于缩小我国城乡差距；消费支出税促进经济增长但不利于城乡差距的平衡；第五章为研究结论与政策建议部分,给出了本文的研究结论,并对我国当前的税负政策提出一些科学的推断和政策建议。
[Abstract]:Since the reform and opening up three decades ago, China's economic growth has made remarkable achievements. The average annual GDP growth rate is close to 10 percent. This rare sustained and rapid growth is called the "Chinese miracle." In the past ten years, the tax revenue of our country has also shown a "extraordinary" growth trend, which has aroused the attention of all walks of life, and scholars from all walks of life have had a heated discussion on whether or not tax reduction should be reduced. The issue of tax burden has always been the core issue of the state's tax policy. It not only affects the burden level of households and enterprises, but also affects the state's macro-control and ability to pool its financial resources. The level of tax burden has always been a sensitive issue. A reasonable tax policy is conducive to the coordinated and steady development of the economy. It can create a good external environment for China's macro economy: improper tax policy will lead to difficulties in economic operation, weaken the efficiency of social and economic resources allocation, and increase the risk of social economic operation. Based on the framework of endogenous growth model, this paper analyzes the macro tax burden in China from multiple levels and perspectives. It can be divided into the following parts: the first chapter is the introduction, including the research background and significance, research ideas, research methods. The second chapter is a review of literature and a summary of relevant theories, including the domestic and foreign research status in the field of macro tax burden and economic growth, and the relevant theories of macro tax burden and economic growth. The third chapter is the study of the level of macro tax burden in China, and analyzes the growth of tax revenue and its relationship with economic growth in recent years. On the basis of multi-level comparative analysis, the author makes an objective judgment on the level of macro tax burden in China, and draws the conclusion that the overall macro tax burden level of our country is on the high side. In chapter 4th, we analyze the tax burden structure of our country on the basis of the previous discussion, and discuss the effect of tax burden structure on the economic growth by using the research method of model construction and empirical analysis. The effects of tax burden structure on other related factors (such as investment, innovation, market-oriented level, etc.) and the effects of tax burden structure on the income gap between urban and rural areas in China are studied. China's current labor income tax is not conducive to economic growth and widen the urban-rural gap; capital income tax is not conducive to economic growth but conducive to narrowing the gap between urban and rural areas; consumption expenditure tax to promote economic growth but not conducive to the balance of the urban-rural gap; Chapter 5th is the part of research conclusion and policy suggestion, and gives the conclusion of this paper, and puts forward some scientific inferences and policy suggestions to the current tax burden policy of our country.
【学位授予单位】：中国科学技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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