中国税收归宿研究

发布时间：2018-05-09 20:14

本文选题：税收归宿 + 局部均衡分析　；参考：《内蒙古财经大学》2014年硕士论文

【摘要】：税收归宿的程度影响税收调节收入分配效果，税收归宿问题是深入研究收入再分配不可忽略的重要方面。对中国税收归宿问题的研究不仅仅有助于分析中国税负在不同群体中的最终分布状况，而且有助于掌握中国税收归宿的流动方向，也有助于反映税收调控作用及其政策效果。本论文旨在从宏微观两方面对中国税收归宿进行研究，在借鉴前人相关研究成果基础上采用理论分析与经验分析方法，进一步研究税收归宿的基础理论、路径与方法，，主要研究内容及研究结论是：本研究税收归宿指的是实际税收归宿，主要受需求价格弹性与供给价格弹性、税制结构、税基与税率结构、课税方法等因素影响。同时系统诠释了税收归宿局部均衡理论和一般均衡理论，为实证分析提供了理论基础。本文通过部均衡分析方法对城镇居民七大类消费品税收归宿进行实证分析得出：从横截面来看假设供给保持不变，并假定对七大类商品在同等条件下进行课税，对于其他商品，“医疗保健类商品”和“食品类商品”由消费者一方承担的税收负担份额较大，接下来按照消费者税收归宿比重依次是“居住类商品”、“衣着类商品”、“日用品类商品”及“文教娱乐类商品”，而“交通通信类商品”能够被消费者转嫁的可能及份额最大，从而相对更倾向于生产者承担；从时间序列数据来看“食品类商品”、“日用品类商品”、“衣着类商品”和“交通通讯类”的税收归宿倾向于最低收入水平的社会群体，“休闲娱乐型商品”税收归宿倾向于中等收入水平的社会群体，“居住类商品”和“医疗保健类商品”和的税收归宿倾向于最高收入群体。通过一般均衡分析方法对企业所得税进行归宿研究分析得出：中国针对资本收益征收企业所得税，资本要素并没有完全承担这项税收负担。在合理的参数条件下，资本要素只承担了税收总额的77%左右，其余23%左右的税收转嫁给劳动要素承担。本文通过对31个省、市、自治区和直辖市宏观税负的测度，大致的结论是东部地区税负高于西部地区，中部地区税负最低。地区税负水平测度，对于整体税收归宿的理解起到借鉴作用。对第二、第三产业税负率的测度，可以了解到产业中各个行业的税收负担率情况。本文基于理论研究和经验研究提出的政策建议是：（1）税收制度设置要有助于税收归宿于高收入者。（2）政府制定税制在不同税种税基选择上需要筹考虑不同要素的整合。（3）税收制度建立需要充分考虑税负在地区和产业之间的流动。（4）税收制度设置需要考虑税收归宿会带来税制累退性的因素。
[Abstract]:The degree of tax fate affects the effect of tax revenue distribution, and the problem of tax fate is an important aspect that can not be ignored in the in-depth study of income redistribution. The study of Chinese tax fate is not only helpful to analyze the final distribution of Chinese tax burden among different groups, but also helpful to understand the direction of China's tax fate, and also to reflect the effect of tax regulation and control and its policy effect. The purpose of this paper is to study the tax fate of China from macro and micro aspects. Based on the previous research results, this paper uses theoretical analysis and empirical analysis method to further study the basic theory, path and method of tax fate. The main contents and conclusions of the study are as follows: This study refers to the actual tax fate, which is mainly affected by the elasticity of demand price and supply price, the structure of tax system, the tax base and tax rate structure, the tax method and so on. At the same time, the partial equilibrium theory and the general equilibrium theory are explained systematically, which provides a theoretical basis for empirical analysis. This paper makes an empirical analysis on the tax fate of seven categories of consumer goods of urban residents through the method of ministerial equilibrium analysis. It is concluded that the supply is assumed to remain unchanged from the cross-sectional point of view, and the seven categories of commodities are assumed to be taxed under the same conditions, and for other commodities, The share of tax burden on "health care goods" and "food commodities" is relatively large on the consumer side. Then, according to the proportion of consumer tax revenue, they are "residential goods" and "clothing goods". "Commodity goods" and "Culture, Education and Entertainment goods", while "Transport and Communication goods" are the most likely and most likely to be passed on by consumers, so they are relatively more likely to be borne by producers; and "food goods" can be seen from time series data. "Commodity goods", "clothing goods" and "Transport and Communications" tend to belong to the lowest income social groups, while "leisure and entertainment goods" tend to belong to the middle income social groups. Residential goods and healthcare goods and tax returns tend to be among the highest income groups. By means of the general equilibrium analysis, it is concluded that the capital factor does not bear the tax burden completely when China collects the enterprise income tax for capital income. Under reasonable parameters, the capital factor only bears 77% of the total tax revenue, and the remaining 23% of the tax revenue is transferred to the labor factor. By measuring the macro tax burden of 31 provinces, municipalities, autonomous regions and municipalities directly under the Central Government, this paper concludes that the tax burden in the eastern region is higher than that in the western region, and the tax burden in the central region is the lowest. The measurement of regional tax burden level plays a reference role in the understanding of the overall tax destination. Second, the measurement of the third industry tax burden rate, we can understand the tax burden rate of various industries in the industry. The policy suggestion of this paper based on theoretical research and empirical study is: 1) the establishment of tax system should be helpful to the higher income earners. 2) the government should consider the integration of different factors in the choice of different tax bases. 3) the establishment of tax system needs to take full account of the flow of tax burden between regions and industries. 4) the establishment of tax system needs to take into account the factors that will bring about the regressive tax system.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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