我国消费税税负归宿研究

发布时间：2018-05-05 17:45

本文选题：消费税 + 税负归宿　；参考：《江西财经大学》2017年硕士论文

【摘要】：本文研究的是消费税的税负归宿问题。从税负归宿这个角度切入来研究消费税对居民消费的影响是更深层次的研究居民消费的一个重要方面;而且,以微观的角度来分析税负归宿问题,有利于促进经济学与税收学的进一步融合。本文结构如下。第一部分:导论。这一章主要阐述了本文的研究背景,以及研究的现实意义与理论意义,对国内外的相关文献做了简要的梳理以及评述,最后,阐述了本文的研究内容与研究方法。第二部分:我国消费税的概述。这一章叙述了我国消费税的历史沿革和我国消费税的现状以及我国消费税的变动趋势。第三部分:税负归宿的理论基础。这一张叙述了税负归宿的概念与分类以及局部均衡下的消费税税负归宿分析。第四部分:消费税归宿的实证分析。本章构建了测量需求弹性的模型与测量供给弹性的模型从静态和动态两个角度分别考察了居民消费的需求价格弹性,并通过几大产业的人均资本投入与人均产值数据考察了居民消费的供给弹性。第五部分:消费税制度的设计与改进措施。通过分析,得出以下结论。首先,对于酒的消费来说,消费税很大一部分是由消费者负担。酒对大部分购买者来说是一种具有瘾性的商品,这使得人们对酒的需求价格弹性较低。而随着人们经济水平的提高,与对生活质量以及健康意识的提升,使得消费者在购买酒类商品时更偏向于购买知名品牌的酒,这使得我国很多中小型的酒生产企业利润率持续走低,所面临的企业前景也越来越迷茫,也正因为如此,在政府增加酒的消费税后,中小型酒生产企业为了能够生存,会想尽一切办法把税负转嫁出去。因此,无论是从需求方还是从供给方的角度去分析,酒消费税承担的主体都是消费者。第二,对于烟消费者来说,与酒消费者相同消费税很大一部分是由消费者负担。对于酒的消费来说,消费税很大一部分是由消费者负担,消费者承担了68.2%的消费税。这种结果的原因有很多,这里仅从生产和消费也就是供给与需求两方面来分析。首先,从酒的购买方来说,我国的酒文化源远流长,这样的传统文化使得形成了一定的社交风俗,从而也影响了人们对酒的消费习惯,而且,酒对大部分购买者来说是一种具有瘾性的商品,这使得人们对酒的需求价格弹性较低。从这些原因看来,酒甚至已经成为一种不可替代的生活必需品,这也完全符合需求弹性较低,税收负担容易转嫁的性质。卷烟消费者负担了66.3%的消费税,是生产者承担税负的两倍。燃油与汽车为互补品,在市场销售上与汽车的销售呈现正相关。而我国的油价没有完全由市场决定,政府参与了很多,这有利于油价的稳定,也就是说油价短时间内不会因为税收的加重而上升,这样也就导致了燃油消费者会被动地承担一部分税收。
[Abstract]:This paper studies the tax burden of consumption tax. To study the effect of consumption tax on residents' consumption from the perspective of tax burden is an important aspect of the further study of residents' consumption; moreover, to analyze the problem of tax burden from a micro perspective. It is conducive to the further integration of economics and tax science. The structure of this paper is as follows. Part one: introduction. This chapter mainly describes the research background of this paper, as well as the practical and theoretical significance of the study, and makes a brief review of the relevant literature at home and abroad. Finally, it expounds the research content and research methods of this paper. The second part: the summary of consumption tax in our country. This chapter describes the history of consumption tax in China, the current situation of consumption tax in China and the changing trend of consumption tax in China. The third part: the theoretical basis of tax fate. This chapter describes the concept and classification of tax burden and the analysis of consumption tax under partial equilibrium. The fourth part: the empirical analysis of consumption tax. In this chapter, the model of measuring demand elasticity and the model of measuring supply elasticity are constructed. The supply elasticity of residents' consumption is investigated by the data of per capita capital input and output value of several major industries. The fifth part: the design and improvement measures of consumption tax system. Through analysis, the following conclusions are drawn. First, for the consumption of alcohol, a large part of the consumption tax is borne by consumers. Wine is an addictive commodity for most buyers, which makes the demand for wine less flexible. With the improvement of people's economic level and the improvement of quality of life and health awareness, consumers are more inclined to buy wine from well-known brands. This makes the profit margins of many small and medium-sized wine producers in our country continue to decline, and the prospects of enterprises facing them are becoming more and more confused. Because of this, after the government increases the consumption tax on alcohol, small and medium-sized wine producers will make a living in order to be able to survive. Will try everything possible to pass on the tax burden. Therefore, whether from the demand side or from the point of view of the supply side, the main body of alcohol consumption tax is the consumer. Second, for tobacco consumers, much of the same consumption tax as alcohol consumers is borne by consumers. For alcohol consumption, a large part of the consumption tax is borne by consumers, who pay 68.2% of the consumption tax. There are many reasons for this result, here only from the production and consumption, that is, supply and demand to analyze. First of all, as far as the buyers of wine are concerned, the wine culture of our country has a long history. Such a traditional culture has formed certain social customs, which has also affected people's consumption habits on wine. Wine is an addictive commodity for most buyers, which makes the demand for wine less flexible. For these reasons, wine has even become an irreplaceable necessity of life, which fully accords with the nature of low elasticity of demand and easy transfer of tax burden. Cigarette consumers pay 66.3% of the excise tax, twice as much as producers. Fuel and automobile are complementary products, in the market sales and car sales show a positive correlation. However, the price of oil in China is not entirely determined by the market. The government is involved in a lot. This is conducive to the stability of the oil price. That is to say, the oil price will not rise in a short period of time because of the increase in taxes. This has led to a passive share of the tax burden on fuel consumers.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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