我国结构性减税政策的效应分析及路径选择

发布时间：2018-03-22 23:08

本文选题：结构性减税　切入点：效应分析　出处：《吉林财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收作为国家取得社会财富的重要工具和实施财政政策的基本手段，对有效调控国家经济，满足国家社会管理需要有着不可替代的作用。作为筹集国家财政收入的主要手段之一，税收为保障国家基础建设和各项事业的发展，提供了坚实的经济支撑。 2008年8月，一场突如其来的金融风暴席卷全球，波及范围之广、程度之深，，使中国也无法独善其身，多项宏观经济指标回落明显，发展中的潜在问题逐步显现出来。为带动经济早日走出困境，激发我国经济的潜在活力，国家采取了一系列的经济刺激计划和辅助措施，以“增支减收”为特征的结构性减税政策在此时应运而生。本文对结构性减税提出的背景以及现实意义进行了系统阐述，并在此基础上，对税收与经济增长的关系问题进行了有条理的分析。同时，对结构性减税政策进行了宏观分析和制度效应分析，从结构性减税对投资、消费、就业水平和价格水平等四个方面的影响进行了深入的阐述，总结出结构性减税政策对我国经济结构的优化、税制结构的优化以及我国经济社会的可持续发展战略选择具有积极的促进作用。根据以上分析，本文以当前我国税制结构特点结构性减税的具体政策设计为背景，利用关联规则的数据挖掘方法，对增值税、消费税、营业税、个人所得税以及企业所得税等主要税种进行数理分析，比较研究施行结构性减税政策前后各主要税种占税收总收入的影响因子。利用实证分析方法证明结构性减税对经济增长的实际作用。同时结合论证分析结果，提出几条具体的结构性减税建议。与此同时，结合对宏观数据的整合和分析，得出2008年以来的结构性减税政策虽然在推动经济、税收和居民收入增长等方面取得了一定的成效，但是在优化税制结构、调整经济发展方式以及降低宏观税负方面的作用甚微。其次，本文针对当前我国经济转型时期的特殊要求，以及近十年我国税收负担的实证分析，阐明了在当前经济增速放缓、宏观税负较高的情况下，继续推进结构性减税的必要性和可行性。并将下阶段的结构性减税政策与税制改革相结合，提出我国下阶段结构性减税的具体实施路径，对结构性减税的政策方向和改革进程进行了有益的探索，具有一定的应用价值和理论意义。
[Abstract]:As an important tool for the country to acquire social wealth and a basic means of implementing fiscal policies, tax revenue can effectively regulate and control the national economy. As one of the main means of raising national financial revenue, tax provides a solid economic support for the protection of national infrastructure and the development of various undertakings. In August 2008, a sudden financial storm swept the world, affecting a wide range and depth, so that China was unable to escape itself, and many macroeconomic indicators fell back obviously. The potential problems in development are gradually emerging. In order to bring the economy out of its predicament at an early date and stimulate the potential vitality of our economy, the state has adopted a series of economic stimulus plans and auxiliary measures. Structural tax cuts, characterized by increased spending and reduced revenues, came into being at this time. In this paper, the background and practical significance of structural tax reduction are systematically expounded, and on this basis, the relationship between tax revenue and economic growth is systematically analyzed. This paper has carried on the macroscopic analysis and the system effect analysis to the structural tax reduction policy, has carried on the thorough elaboration from the structural tax reduction to the investment, the consumption, the employment level and the price level and so on four aspects influence, It is concluded that the structural tax reduction policy plays a positive role in the optimization of China's economic structure, the optimization of tax system structure and the strategic choice of sustainable development of our country's economy and society. Based on the above analysis, this paper, based on the specific policy design of structural tax reduction in China's tax system structure, uses the data mining method of association rules to analyze the value added tax, consumption tax and business tax. Personal income tax, enterprise income tax, and other major types of tax are analyzed mathematically, This paper compares and studies the influence factors of the main types of tax before and after the implementation of structural tax reduction, and proves the actual effect of structural tax reduction on economic growth by using the empirical analysis method. At the same time, combining with the result of demonstration and analysis, At the same time, combining with the integration and analysis of macro data, it is concluded that although the structural tax reduction policies since 2008 have achieved certain results in promoting the economy, taxation and the growth of residents' income, However, it has little effect in optimizing the tax system structure, adjusting the mode of economic development and reducing the macro tax burden. Secondly, this paper aims at the special requirements of the current economic transition period in China, and the empirical analysis of the tax burden in recent ten years. This paper expounds the necessity and feasibility of continuing to promote structural tax reduction under the current economic growth rate and high macro tax burden, and combines the structural tax reduction policy in the next stage with the tax system reform. This paper puts forward the specific implementation path of structural tax reduction in the next stage of our country, and makes a beneficial exploration of the policy direction and reform process of structural tax reduction, which has certain applied value and theoretical significance.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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