越南税收负担研究
发布时间：2018-10-26 06:28
【摘要】：国家预算的收入是指政府使用自己的权力、以集中国家财政来源和满足支出需求的国家预算资金的一部分。政府支出需求也是国家的发展任务,这是经济和社会的问题。为了执行任务,政府利用税收负担作为最重要的杠杆,调节经济和社会问题,如经济增长、产业结构调整、吸引外国直接投资、公平收入分配等。然而,在世界各国和地区的实践中,税收负担历来是最敏感的内容之一,所以它总是会引起国家与人民之间的利益冲突,越南的实际情况也不例外。 在经历了税制改革的两个阶段后(1990至1995年和1996至2000年),越南的税收制度已经形成了许多重要税种的应用,但其完善的水平仍然无法满足实践的需要。从税务行政改革期间(2001至2005年)到目前为止,越南不断修改以前的税法和法令,与此同时颁布了多项新税法和法令,税制体系也比较快地建成。然而,除了取得的成果,税收负担不仅仅增加了国家预算收入,而且已经成为影响越南经济增长的重要因素之一,但越南税收制度和税收政策体系仍然存在明显的弱点。 论文的主要观点与结论体现论文的八章中。在第一章中,我们试图分析问题的研究背景、国内外研究现状、研究目的、研究意义,与此同时我们也试图引进将在本文中使用的研究方法。在第二章中,我们引入和分析了税负的基本内容,并且引入了需求经济学派、供给经济学派和现代经济学派的相关税收负担理论。在第三章中,我们引入了越南当前税收制度体系的组织结构模式,与此同时我们也引入与分析了越南经济改革之前和之后的税制体系、税负结构、税收负担构成要素。 在第四章中,除了引入与分析了税收负担和公平收入分配之间相关的理论内容,我们也分析了一些税种对越南公平收入分配的影响。实际上,三个税种的负担对公平收入分配的影响是最明显的,包括个人所得税、特别消费税和企业所得税,但这些税种调整的影响还没达到公平与效率的最佳目标。此外,我们还比较了中国与越南之间的个人所得税,我们已发现,越南个人所得税比中国的比较落后,越南个人所得税的负担也高于中国。 在第五章中,除了相关理论的介绍和分析,我们也分析了越南税收负担和产业结构调整之间的关系。研究结果表明,税收负担影响了越南产业结构调整,但这种影响关系不够清楚。证据表明,许多行业或部门都享有税收优惠政策,如农业、林业和渔业,但它们对金融资本与高科技和工程的吸引力是非常困难的,没有达到原来的目标。 在第六章中,我们引入和分析了税收负担和外国直接投资之间关系的相关理论。通过这些理论基础,我们分析了越南税收负担对吸引外国直接投资的作用。在本章中,研究结果发现,越南税收负担是吸引影响外国直接投资的三个最重要的因素之一,其余两个因素是劳动成本和通胀指数。这些研究结果也与越南组织在外商投资企业的调查结果是一致的。 在第七章中,除了乘数模型和拉弗模型的介绍和分析,我们也分析了越南税收负担与经济增长之间的关系。这些结果表明,在其他因素不变的条件下,越南税收负担已经影响到经济增长。与此同时,我们还发现,税收负担对中国经济增长的影响比越南更大,因为越南税收负担超过了宏观经济的承受能力并高于中国。 最后,在第八章中,我们总结了本论文的内容,并指出了创新点,即与之前其他研究者的研究成果的不同之处。此外,我们提出了研究展望和未来可能进行的相关研究。
[Abstract]:The income of the State budget refers to the Government's use of its own powers to focus on the financial sources of the State and part of the national budget funds that meet the needs of expenditure. Government expenditure needs are also national development tasks, which are economic and social issues. In order to fulfil its mandate, the Government uses the tax burden as the most important lever to regulate economic and social issues such as economic growth, industrial restructuring, attracting foreign direct investment, equitable income distribution and so on. However, in the practice of countries and regions of the world, the tax burden has always been one of the most sensitive elements, so it always causes a conflict of interest between the State and the people, and the actual situation of Viet Nam is no exception. After two stages of tax reform (1990-1995 and 1996-2000), Vietnam's tax system has formed many important tax categories, but its perfect level is still unable to meet the practice Needs. Until now, the tax administration reform (2001-2005) has changed the previous tax laws and decrees. At the same time, a number of new tax laws and decrees have been enacted, and the tax system is relatively fast However, in addition to the achievements, the tax burden has not only increased the income of the state budget, but also has become one of the important factors that affect the economic growth of Vietnam, but the tax system and tax policy system of Vietnam still have obvious weakness: the main point of view and conclusion of the paper In the first chapter, we try to analyze the research background of the problem, the present situation of the research at home and abroad, the research purpose and the research significance, and we also try to introduce it in this paper. In the second chapter, we introduce and analyze the basic contents of tax burden, and introduce the relevant tax of demand economy school, supply economic school and modern economic school. In chapter three, we introduce the organizational structure model of Vietnam's current tax system system. At the same time, we also introduce and analyze the tax system, tax structure and tax negative before and after Vietnam's economic reform. In the fourth chapter, in addition to introducing and analyzing the relevant theoretical content between tax burden and fair income distribution, we also analyze some kinds of taxes on Vietnamese public In fact, the effect of three kinds of taxes on fair income distribution is the most obvious, including individual income tax, special consumption tax and enterprise income tax, but the influence of these kinds of tax adjustment is still not fair In addition, we compared the personal income tax between China and Vietnam, and we have found that Vietnam's individual income tax is far behind China, and Vietnam's individual income tax The burden of Vietnam is also higher than that of China. In the fifth chapter, apart from the introduction and analysis of relevant theories, we also analyze the tax burden of Vietnam. The research results show that the tax burden has affected the adjustment of the industrial structure of Vietnam. But the impact is not clear enough. The evidence suggests that many industries or sectors enjoy preferential tax policies, such as agriculture, forestry and fisheries, but they are very difficult to appeal to financial capital and high technology and engineering In Chapter 6, we introduced and analyzed the tax burden and the outside On the basis of these theories, we analyzed the tax revenue of Vietnam The burden is on attracting foreign direct investment. In this chapter, the research results show that the tax burden of Vietnam is one of the three most important factors to attract foreign direct investment, and the rest Two factors are labor costs and inflation indicators. These findings are also outside of Vietnam The results of business investment enterprises are consistent. In Chapter 7, in addition to the introduction and analysis of the multiplier model and the Laver model, we also analyze The relationship between tax burden and economic growth in Vietnam is discussed. In the meantime, Vietnam's tax burden has affected economic growth. At the same time, we have found that the tax burden has a greater impact on China's economic growth than Vietnam, as Vietnam's tax burden In Chapter 8, we summarize the contents of this paper and point out the innovation point. i. e. the difference from the previous findings of other researchers. In addition, I
【学位授予单位】：华中科技大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F813.33
，
本文编号：2294849
[Abstract]:The income of the State budget refers to the Government's use of its own powers to focus on the financial sources of the State and part of the national budget funds that meet the needs of expenditure. Government expenditure needs are also national development tasks, which are economic and social issues. In order to fulfil its mandate, the Government uses the tax burden as the most important lever to regulate economic and social issues such as economic growth, industrial restructuring, attracting foreign direct investment, equitable income distribution and so on. However, in the practice of countries and regions of the world, the tax burden has always been one of the most sensitive elements, so it always causes a conflict of interest between the State and the people, and the actual situation of Viet Nam is no exception. After two stages of tax reform (1990-1995 and 1996-2000), Vietnam's tax system has formed many important tax categories, but its perfect level is still unable to meet the practice Needs. Until now, the tax administration reform (2001-2005) has changed the previous tax laws and decrees. At the same time, a number of new tax laws and decrees have been enacted, and the tax system is relatively fast However, in addition to the achievements, the tax burden has not only increased the income of the state budget, but also has become one of the important factors that affect the economic growth of Vietnam, but the tax system and tax policy system of Vietnam still have obvious weakness: the main point of view and conclusion of the paper In the first chapter, we try to analyze the research background of the problem, the present situation of the research at home and abroad, the research purpose and the research significance, and we also try to introduce it in this paper. In the second chapter, we introduce and analyze the basic contents of tax burden, and introduce the relevant tax of demand economy school, supply economic school and modern economic school. In chapter three, we introduce the organizational structure model of Vietnam's current tax system system. At the same time, we also introduce and analyze the tax system, tax structure and tax negative before and after Vietnam's economic reform. In the fourth chapter, in addition to introducing and analyzing the relevant theoretical content between tax burden and fair income distribution, we also analyze some kinds of taxes on Vietnamese public In fact, the effect of three kinds of taxes on fair income distribution is the most obvious, including individual income tax, special consumption tax and enterprise income tax, but the influence of these kinds of tax adjustment is still not fair In addition, we compared the personal income tax between China and Vietnam, and we have found that Vietnam's individual income tax is far behind China, and Vietnam's individual income tax The burden of Vietnam is also higher than that of China. In the fifth chapter, apart from the introduction and analysis of relevant theories, we also analyze the tax burden of Vietnam. The research results show that the tax burden has affected the adjustment of the industrial structure of Vietnam. But the impact is not clear enough. The evidence suggests that many industries or sectors enjoy preferential tax policies, such as agriculture, forestry and fisheries, but they are very difficult to appeal to financial capital and high technology and engineering In Chapter 6, we introduced and analyzed the tax burden and the outside On the basis of these theories, we analyzed the tax revenue of Vietnam The burden is on attracting foreign direct investment. In this chapter, the research results show that the tax burden of Vietnam is one of the three most important factors to attract foreign direct investment, and the rest Two factors are labor costs and inflation indicators. These findings are also outside of Vietnam The results of business investment enterprises are consistent. In Chapter 7, in addition to the introduction and analysis of the multiplier model and the Laver model, we also analyze The relationship between tax burden and economic growth in Vietnam is discussed. In the meantime, Vietnam's tax burden has affected economic growth. At the same time, we have found that the tax burden has a greater impact on China's economic growth than Vietnam, as Vietnam's tax burden In Chapter 8, we summarize the contents of this paper and point out the innovation point. i. e. the difference from the previous findings of other researchers. In addition, I
【学位授予单位】：华中科技大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F813.33
，
本文编号：2294849
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