我国一般税与市场化程度关系的实证研究

发布时间：2018-04-03 11:01

本文选题：税收中性　切入点：分税中性　出处：《税务研究》2015年04期

【摘要】：在公共经济的制度安排中,分税制财政体制是核心制度,而税制是这一核心制度的基础。税收中性是税制设计的基本原则,一般税是实现税收中性的重要条件。促进市场化程度的提高是税收中性的重要表征。为此,本文运用动态面板模型对我国一般税与地区市场化程度之间的关系进行了实证分析。结果表明:在我国现行财税体制下,商品劳务一般税和生产要素一般税整体上对市场化程度的提高起到了积极作用。但是,一般税在政府间的现行分税方法却不利于市场化程度的提高,表明现行的分税方式不利于税收中性。在此基础上,本文提出了构建中性税制的政策建议。
[Abstract]:In the system arrangement of public economy, the financial system of tax sharing is the core system, and the tax system is the basis of this core system.Tax neutrality is the basic principle of tax system design, and general tax is an important condition to realize tax neutrality.To promote the degree of marketization is an important sign of tax neutrality.In this paper, the dynamic panel model is used to analyze the relationship between general tax and the degree of regional marketization.The results show that the general tax on goods and services and the general tax on factors of production have played a positive role in the improvement of marketization under the current financial and taxation system in China.However, the current method of dividing general tax among governments is not conducive to the improvement of the degree of marketization, indicating that the current method of dividing tax is not conducive to tax neutrality.On this basis, this paper puts forward the policy recommendations of constructing neutral tax system.
【作者单位】：武汉大学;
【基金】：教育部重大攻关项目“我国公共财政风险评估及其防范对策研究”(项目编号:10JZD0023)的阶段性成果
【分类号】：F812.42

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