我国结构性减税问题研究

发布时间：2018-05-23 12:31

本文选题：结构性减税 + 税制结构　；参考：《西南财经大学》2014年硕士论文

【摘要】：减税历来是国家应对经济危机的重要手段,它通过减轻市场经济主体的税负,刺激消费和投资,拉动经济增长。同时减税作为国家的税收政策,也会逐渐改变国家的税收收入格局,通过调节税制结构对经济发展产生深远影响。我国于2008年金融危机爆发之后正式提出“结构性减税”,针对增值税、营业税、消费税、资源税、个人所得税、企业所得税和房产税等税种颁布了相应的结构性减税措施,期望能够刺激消费和投资,稳定宏观经济形势。结构性减税作为本轮宏观调控的税收政策,与政府支出一起成为稳定经济增长速度,应对危机的重要工具。同时随着政策的深入,结构性减税也成为我国税制改革的重要组成部分。通过梳理2008年以来我国推出的结构性减税政策,可以看出,目前我国颁布的措施主要集中在货物劳务税方面,所得税整体减税力度不大,财产税和其他税种政策涉及较少。其中“营改增”自我国提出试点以来,发展较快,已经在全国范围内铺开,成为目前结构性减税中最有影响性的一项政策。而消费税、资源税并未进行实质性改革,是未来我国结构性减税的重点。近几年我国实施的结构性减税政策取得了一定的成果,在经济增长方面,结构性减税刺激了消费、投资和出口,稳定了我国经济形势；在产业结构方面,促进了高新技术产业和第三产业的发展,一定程度上推动了我国产业结构的升级；在微观经济方面,增加了居民的可支配收入,促进了中小企业的发展。但也应看到结构性减税只是在一定程度上减轻我国居民个人和中小企业的税负,同时对我国税制结构的调整作用也不明显。目前我国税制结构仍处于以货物劳务税为主,所得税为辅,财产税和其他税种比重过低的状态。通过梳理政策和分析效应,可以看出,目前我国结构性减税也存在较大不足。在系统性问题上,现有的政策主要是从各税种自身出发,多为零敲碎打式的调整,未从税收体系整体出发进行政策的规划。在适度性问题上,我国未明确规定结构性减税的整体规模,使得结构性减税难以进行总量控制和定量分析。在公平性问题上,未兼顾不同收入阶层的发展水平差异,采取了“一刀切”的方式,造成了减税的不公平。因而未来我国结构性减税应当遵循适度原则和公平原则,结合税制改革,既要从整体方面考虑结构性减税,又要从各主要税种入手进一步深化结构性减税。本文以结构性减税为主线,共分为五个章节。具体说来：第一章是引言。主要介绍本文研究的背景、角度、思路、创新和不足。第二章是文献综述和作用机理。文献综述部分主要从结构性减税的界定、意义和路径三个方面对学者们的研究进行总结。作用机理则主要介绍结构性减税通过社会总需求和总供给刺激经济增长以及结构性减税刺激经济结构的三大作用机理。第三章是结构性减税的主要内容及其影响。该部分主要是从货物劳务税、所得税、财产税和其他税收四个方面梳理了2008年以来国家颁布的主要政策,同时在每个税种之后也简单论述了结构性减税产生的影响。第四章是结构性减税的效应及其问题。该部分从宏观经济效应、微观经济效应和税收经济效应三个角度讨论了目前我国结构性减税的效应。宏观经济效应方面,主要从经济增长和产业结构两方面进行论述。微观经济效应方面,从家庭和企业两个市场主体方面进行论述。税收经济效应方面则主要是从税收收入效应和税制结构效应方面进行论述。同时在效应分析的基础上发现我国结构性减税在系统性、公平性和适度性问题上存在不足。第五章结构性减税的政策建议。该部分共论述了三个方面。首先介绍了在税制改革背景下结构性减税应遵循的两大原则——适度原则和公平原则,为未来我国结构性减税的改革指明了方向。其次从整体出发,对结构性减税提出了改革建议。最后从结构性减税的加减调整的角度对结构性减税提出了具体的操作建议。本文的创新之处在于从宏观经济效应、微观经济效应和税收经济效应三个方面论述了目前我国结构性减税的效应,发现了结构性减税在系统性、适度性和公平性方面存在不足。此外,本文还提出了结构性减税应遵从适度原则和公平原则,在适度原则中总结了影响适度原则的主要因素,为我国结构性减税总量的测算提供了参考依据。在结构性减税的建议中,分别从整体、加法调整和减法调整角度提出了相关建议,具有较强的现实意义。本文的不足较多,需要特别说明的是本文未对我国结构性减税的效应和规模进行性质准确的测算,这一方面是由于本人学术能力有限,另一方面是由于结构性减税涉及增值税、营业税、消费税、资源税等众多税种,税收政策的调整无法用单一变量来衡量其对经济的影响,且缺乏大量数据。当前,世界并未完全走出金融危机的阴影,我国经济仍然面临严峻考验,物价水平不断上涨、环境污染和资源浪费现象日益严重、国内消费需求仍然不足。同时,我国的税制结构仍然是以货物和劳务税为主,财产税和其他税收比重仍过低,继续深入推进结构性减税政策已经迫在眉睫。我国应当将结构性减税放置在税制改革的大环境下,在解决经济危机残留问题的同时,改善我国税制,这既能够保持结构性减税政策的稳定性和连续性,也能够加快我国税制结构优化的进程,为经济增长提供更为长久的动力。
[Abstract]:Tax reduction has always been an important means for the state to cope with the economic crisis. By reducing the tax burden of the main body of the market economy, it stimulates the consumption and investment to stimulate the economic growth. At the same time, as a national tax policy, tax reduction will gradually change the state's tax revenue pattern and have a far-reaching impact on the economic development by adjusting the structure of the tax system.
After the outbreak of the financial crisis in 2008, China formally put forward "structural tax reduction". It has promulgated corresponding structural tax reduction measures against value-added tax, business tax, consumption tax, resource tax, personal income tax, enterprise income tax and real estate tax. It is expected to stimulate consumption and investment and stabilize the macroeconomic situation. Structural tax reduction is the principal wheel. The macro regulatory tax policy, with government expenditure, has become an important tool to stabilize the economic growth rate and respond to the crisis. With the deepening of the policy, structural tax reduction has also become an important part of the tax reform in China.
By combing the structural tax reduction policies introduced in China since 2008, we can see that at present, our country's measures are mainly concentrated on the goods and labor tax, the overall tax reduction of income tax is not very strong, and the property tax and other tax policies are less involved. It has become the most influential policy in structural tax reduction at present, and the consumption tax, the resource tax has not carried out substantial reform, which is the focus of structural tax reduction in the future.
In recent years, the structural tax reduction policy implemented in China has made some achievements. In the aspect of economic growth, structural tax reduction stimulates consumption, investment and export, and stabilizes the economic situation of our country; in the industrial structure, it promotes the development of high and new technology industry and the third industry, and promotes the upgrading of China's industrial structure to a certain extent. In the microeconomic aspect, the residents' disposable income has been increased and the small and medium enterprises have been promoted. However, it should be seen that structural tax reduction can only reduce the tax burden of individual and small and medium-sized enterprises in our country to a certain extent, but also the adjustment function of the tax structure of our country is not obvious. The main reason is that the income tax is subsidiary, and the proportion of property tax and other taxes is too low.
By combing the policy and the analysis effect, we can see that there is a great shortage of structural tax reduction in our country at present. On the systemic issue, the existing policy is mainly from the tax itself, mostly the adjustment of the fragmented type, not the policy planning from the whole tax system. On the moderation, our country does not specify the structure. The overall scale of sexual tax reduction makes it difficult to carry out total amount control and quantitative analysis of structural tax reduction. On the issue of fairness, it has not taken into account the differences in the level of development of different income strata, and has taken a "one size fits all" way, resulting in unfair tax reduction. Therefore, the structural tax reduction in China should follow the moderate principle and the principle of fairness in the future. Tax reform should consider structural tax reduction from the overall perspective, and further deepen structural tax cuts from the main taxes.
This article takes the structural tax reduction as the main line, which is divided into five chapters.
The first chapter is the introduction, which mainly introduces the background, perspectives, ideas, innovations and deficiencies of this study.
The second chapter is the literature review and the mechanism of action. The literature review summarizes the study of the scholars from the three aspects of the definition, significance and path of structural tax reduction. The mechanism of action mainly introduces the three major works of structural tax reduction through the total social demand and total supply to stimulate economic growth and structural tax reduction to stimulate the economic structure. Use the mechanism.
The third chapter is the main content and influence of structural tax reduction. This part is mainly from the four aspects of goods and labor tax, income tax, property tax and other taxes to sort out the main policies issued by the state since 2008. At the same time, the impact of structural tax reduction is also briefly discussed after each tax.
The fourth chapter is the effect and the problem of structural tax reduction. This part discusses the effect of structural tax reduction in China from three angles of macro economic effect, microeconomic effect and tax economic effect. The macro economic effect is mainly discussed from two aspects of economic growth and industrial structure. The two main aspects of the market are discussed. The tax economic effect is mainly discussed from the effect of tax revenue and the effect of tax structure. On the basis of the effect analysis, it is found that the structural tax reduction of our country is not sufficient on the problems of systematicness, fairness and moderation.
The fifth chapter is the policy suggestion of structural tax reduction. This part deals with three aspects. First, it introduces the two principles that should be followed in the structural tax reduction under the background of the tax system reform - the moderate principle and the fair principle, and points out the direction for the structural tax reduction reform in the future. Secondly, the reform and construction of structural tax reduction are put forward from the whole body. Finally, from the point of view of the adjustment and reduction of structural tax reduction, specific operational proposals for structural tax reduction are put forward.
The innovation of this paper is to discuss the effect of structural tax reduction in China from three aspects of macroeconomic effect, microeconomic effect and tax economic effect, and find that structural tax reduction is insufficient in the aspects of systematic, moderation and fairness. In addition, this paper also suggests that structural tax reduction should comply with the principle of moderation and fairness. The main factors that affect the moderate principle are summarized in the moderate principle, which provide the reference basis for the calculation of the total amount of structural tax reduction in China. In the proposal of structural tax reduction, the relevant suggestions are put forward from the angle of the whole, the adjustment and the adjustment of the subtraction, which have strong practical significance.
There are many deficiencies in this paper. It needs to be explained in particular that this paper does not measure the effect and the scale of structural tax reduction in our country accurately. This is due to the limited academic ability, and the other is that structural tax reduction involves VAT, business tax, consumption tax, resource tax and so on, and the adjustment of tax policy can not be used. A single variable measures its impact on the economy and lacks a lot of data.
At present, the world is not completely out of the shadow of the financial crisis. The economy of our country is still facing a severe test, the price level is rising, the environmental pollution and the waste of resources are becoming more and more serious, and the domestic consumption demand is still insufficient. At the same time, the tax structure of our country is still based on goods and labor tax, and the proportion of property tax and other tax is still too low, It is imminent to continue to promote structural tax reduction policy in depth. We should put structural tax reduction under the environment of tax reform, and improve our tax system while solving the problem of residual economic crisis, which can not only maintain the stability and continuity of structural tax reduction policy, but also speed up the process of optimizing the structure of our tax system. To provide more long-term momentum for economic growth.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】