我国最优宏观税负水平估计及区域差异性研究
发布时间：2018-09-12 14:36
【摘要】：宏观税负水平是用来评估一个国家总体税负水平的重要因素。通过纵向研究不同阶段的宏观税负这个指标,可以度量一个国家的经济水平与税制两者之间相互协调性达到何种程度;通过横向比较不同区域的宏观税负水平,可以阐明一个国家各区域宏观税负水平的区域差异性。众所周知,宏观税负问题一直都是税收的核心问题,它反映了政府对税收收入的集中程度,同时也表明了政府宏观调控作用以及财政职能,影响着经济的发展与变化。因此分析探索我国宏观税负水平准确与合理的估计、我国各省宏观税负水平的分析以及各区域宏观税负区域差异性具有十分重要的作用。主要研究内容如下:绪论。论文首先简述了选题背景和选题意义。其次是国内外文献综述,为本文后续章节中的我国各省宏观税负水平分析与各区域宏观税负水平区域差异性研究提供研究背景及方法依据。再次是论文的研究思路、方法以及架构。最后界定我国各区域的划分范畴以及本文的创新点和不足点。第一章:理论基础。这一章中的理论知识主要包括了动态最优化理论里面的动态规划理论知识和宏观税负经济理论知识,为后文的模型构建提供了理论依据。第二章:我国最优宏观税负水平估计研究。本部分首先通过构建消费者模型,政府模型以及厂商模型,结合动态最优化理论中的动态规划最优增长模型推导出我国最优宏观税负水平的测算公式;其次进行实证研究,运用索洛残差法、永续盘存法等等方法对各个指标在2001-2015年的基础数据进行相关处理后,得出我国最优宏观税负水平为21.9531%。为后文的我国各省宏观税负水平研究奠定基础。第三章:我国各省宏观税负水平研究。本部分首先介绍不同口径的宏观税负相关内容,其次测算我国各省大、中、小口径的宏观税负水平,结合实证研究得出的最优宏观税负水平分析了我国各省的大、中、小口径的宏观税负水平。由于衡量我国各省的大口径宏观税负的数据指标比中口径和小口径宏观税负的数据指标全面。因此得知我国大口径宏观税负水平最能够反映出我国宏观税负水平。为后文的我国各区域宏观税负水平区域差异性研究奠定基础。第四章:我国各区域宏观税负水平区域差异性研究。在第三章研究的基础上我们得知大口径宏观税负水平最能够衡量我国宏观税负水平。因此本章以大口径的宏观税负水平为研究基础。首先通过实证研究测算我国各区域大口径的宏观税负水平,然后从我国各区域宏观税负均值水平、我国各区域宏观税负增长率、各区域宏观税负离散程度以及各区域宏观税负弹性系数四个方面进行分析。在各区域宏观税负均值水平分析方面可知:我国各区域宏观税负水平在2002-2004年间出现小幅度的下降,中部地区在2005-2011年间出现小幅度的上下变动。但是从总体上来看,在2001-2015年我国各区域宏观税负水平基本上呈现出增长的趋势。除此之外,东部地区大口径宏观税负水平最高,西部地区大口径宏观税负水平最低,西部地区大口径宏观税负水平上升幅度比东部地区和西部地区的大口径宏观税负水平的幅度要大一些。在我国各区域宏观税负水平增长率分析方面可知:我国各区域宏观税负增长率出现了上下波动的情况,并且有些年份的增长率出现了负值,说明了我国各区域宏观税负水平的不稳定性与波动性。在各区域宏观税负水平离散程度分析方面可知:我国各区域宏观税负水平不均衡性比较明显,东部宏观税负水平离散程度最高,高于西部和中部的宏观税负水平离散程度。在各区域宏观税负水平弹性系数分析方面可知:东部区域的宏观税负水平弹性系数比中部和西部区域的宏观税负水平的弹性系数小,在2001-2011年期间,我国各区域宏观税负水平弹性系数均在1附近上下波动,但是在2015年宏观税负水平弹性系数远远偏离1,特别是中部区域和西部区域,说明政府收入增长与经济增长协调程度没有其他年份更协调。第五章:研究结论与政策建议。根据论文实证模型研究的结论提出具体针对性政策建议,为相关决策部门提供决策依据,让人们更加理性合理地看待当前中国的宏观税负水平,缩短我国各区域间宏观税负水平差距,对我国经济均衡发展以及持续健康发展具有重要的意义。
[Abstract]:The macro tax burden level is an important factor to evaluate a country's overall tax burden level.Through the longitudinal study of the macro tax burden at different stages, we can measure the degree of coordination between the economic level of a country and the tax system. As we all know, macro-tax burden has always been the core issue of taxation. It reflects the degree of concentration of the government's tax revenue, and also shows the role of macro-control and fiscal functions of the government, affecting the development and changes of the economy. The main research contents are as follows: Introduction. Firstly, the paper briefly describes the background and significance of the topic selection. Secondly, it is the literature review at home and abroad, which is the macro-level of our provinces in the following chapters. The analysis of tax burden level and the study of regional differences of macro tax burden level in different regions provide the research background and method basis. Thirdly, it is the research ideas, methods and framework of the paper. Chapter 2: Estimation of the optimal macro-level of tax burden in China. Firstly, through the construction of consumer model, government model and manufacturer model, this part combines with the dynamic optimization theory. The optimal growth model of dynamic programming deduces the formula of calculating the optimal macro-tax burden level in China; secondly, empirical research is carried out, and the optimal macro-tax burden level in China is 21.9531% after the relevant processing of the basic data of each index in 2001-2015 by Solow residual method, sustainable inventory method and so on. Chapter 3: Research on the macro tax burden level of each province in China. This part firstly introduces the contents of macro tax burden of different calibers. Secondly, it calculates the macro tax burden level of the big, medium and small calibers of each province in China. Then it analyzes the macro tax burden level of the big, medium and small calibers of each Province in China. Because the data indicators of measuring the macro tax burden of each province in China are more comprehensive than those of medium and small calibre, we know that the macro tax burden of large calibre reflects the macro tax burden of our country best. Chapter 4: Research on regional differences of macro-tax burden level in different regions of China. On the basis of Chapter 3, we know that macro-tax burden level can best measure macro-tax burden level in China. The macro-level of tax burden is analyzed from four aspects: the average level of macro-level tax burden in each region, the growth rate of macro-level tax burden in each region, the dispersion degree of macro-level tax burden in each region and the elasticity coefficient of macro-level tax burden in each region. In 2002-2004, there was a slight decline, and the central region showed a slight upward and downward change in 2005-2011. However, overall, the macro-tax burden level of various regions in China showed an increasing trend in 2001-2015. In addition, the eastern region had the highest macro-tax burden level, and the western region had the largest macro-tax burden level. The level of tax burden is the lowest, and the level of macro-tax burden in the western region is higher than that in the eastern and Western regions. The negative growth rate shows the instability and volatility of the macro tax burden level in different regions of China. From the analysis of the dispersion degree of the macro tax burden level in different regions, we can see that the imbalance of the macro tax burden level in different regions of China is obvious, and the dispersion degree of the macro tax burden level in eastern China is the highest, which is higher than that in Western and central China. The elasticity coefficient of macro tax burden level in eastern region is smaller than that in central and Western regions. During 2001-2011, the elasticity coefficient of macro tax burden level in different regions fluctuates around 1, but in 2015, the elasticity coefficient of macro tax burden level fluctuates around 1. The elasticity coefficient of macro tax burden is far from 1, especially in the central and Western regions, indicating that there is no better coordination between government income growth and economic growth in other years. Decision-making basis, let people more rational and reasonable view of the current level of China's macro-tax burden, shorten the gap between China's various regions of macro-tax burden level, China's balanced economic development and sustainable and healthy development is of great significance.
【学位授予单位】：中南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
本文编号：2239337
[Abstract]:The macro tax burden level is an important factor to evaluate a country's overall tax burden level.Through the longitudinal study of the macro tax burden at different stages, we can measure the degree of coordination between the economic level of a country and the tax system. As we all know, macro-tax burden has always been the core issue of taxation. It reflects the degree of concentration of the government's tax revenue, and also shows the role of macro-control and fiscal functions of the government, affecting the development and changes of the economy. The main research contents are as follows: Introduction. Firstly, the paper briefly describes the background and significance of the topic selection. Secondly, it is the literature review at home and abroad, which is the macro-level of our provinces in the following chapters. The analysis of tax burden level and the study of regional differences of macro tax burden level in different regions provide the research background and method basis. Thirdly, it is the research ideas, methods and framework of the paper. Chapter 2: Estimation of the optimal macro-level of tax burden in China. Firstly, through the construction of consumer model, government model and manufacturer model, this part combines with the dynamic optimization theory. The optimal growth model of dynamic programming deduces the formula of calculating the optimal macro-tax burden level in China; secondly, empirical research is carried out, and the optimal macro-tax burden level in China is 21.9531% after the relevant processing of the basic data of each index in 2001-2015 by Solow residual method, sustainable inventory method and so on. Chapter 3: Research on the macro tax burden level of each province in China. This part firstly introduces the contents of macro tax burden of different calibers. Secondly, it calculates the macro tax burden level of the big, medium and small calibers of each province in China. Then it analyzes the macro tax burden level of the big, medium and small calibers of each Province in China. Because the data indicators of measuring the macro tax burden of each province in China are more comprehensive than those of medium and small calibre, we know that the macro tax burden of large calibre reflects the macro tax burden of our country best. Chapter 4: Research on regional differences of macro-tax burden level in different regions of China. On the basis of Chapter 3, we know that macro-tax burden level can best measure macro-tax burden level in China. The macro-level of tax burden is analyzed from four aspects: the average level of macro-level tax burden in each region, the growth rate of macro-level tax burden in each region, the dispersion degree of macro-level tax burden in each region and the elasticity coefficient of macro-level tax burden in each region. In 2002-2004, there was a slight decline, and the central region showed a slight upward and downward change in 2005-2011. However, overall, the macro-tax burden level of various regions in China showed an increasing trend in 2001-2015. In addition, the eastern region had the highest macro-tax burden level, and the western region had the largest macro-tax burden level. The level of tax burden is the lowest, and the level of macro-tax burden in the western region is higher than that in the eastern and Western regions. The negative growth rate shows the instability and volatility of the macro tax burden level in different regions of China. From the analysis of the dispersion degree of the macro tax burden level in different regions, we can see that the imbalance of the macro tax burden level in different regions of China is obvious, and the dispersion degree of the macro tax burden level in eastern China is the highest, which is higher than that in Western and central China. The elasticity coefficient of macro tax burden level in eastern region is smaller than that in central and Western regions. During 2001-2011, the elasticity coefficient of macro tax burden level in different regions fluctuates around 1, but in 2015, the elasticity coefficient of macro tax burden level fluctuates around 1. The elasticity coefficient of macro tax burden is far from 1, especially in the central and Western regions, indicating that there is no better coordination between government income growth and economic growth in other years. Decision-making basis, let people more rational and reasonable view of the current level of China's macro-tax burden, shorten the gap between China's various regions of macro-tax burden level, China's balanced economic development and sustainable and healthy development is of great significance.
【学位授予单位】：中南财经政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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