基于企业税负视角的我国结构性减税研究
发布时间：2018-07-26 10:52
【摘要】：随着我国经济社会的发展和进步,人们越来越感觉到税收的存在,越来越关心各种财税问题。社会普遍认为中国进入税感时代,日益被纳税人感知到的税收,也越来越刺激着中国纳税人权利的觉醒,算计纳税额度,关心政府税收使用,要求税款支出更多用于民生等,也越来越成为纳税人关心的范围。 2008年,突如其来的国际金融危机导致全球经济衰退,且直到目前,世界经济仍未完全摆脱金融危机影响,受此影响,我国经济也进入了调结构、抑通胀、稳增长的调整周期。从现阶段我国经济表现看,经济复苏的基础仍不牢固,投资拉动型经济增长方式面临不可持续,房地产市场泡沫风险加剧,有效需求的扩大受到较多因素的制约,要求宏观经济决策必须做出相应调整。而结构性减税作为重要宏观调控手段,如何在改革完善中发挥其积极作用,理论界进行了积极的探讨。 从2008年国际金融危机时期“保增长”,到成功应对危机之后的经济平稳较快发展,再到2012年欧债危机引发我国经济再度趋稳,结构性减税经历了一个完整经济波动周期,在不同经济背景下发挥了相应调节作用。在结构性减税政策已推行5年之际,从企业负担状况这一纬度,采取理论研究与实证研究相结合的方法,分析结构性减税在本轮经济周期中发挥的作用,讨论我国结构性减税的发展方向和优化路径,进而在当前经济结构调整背景下,为经济社会持续、稳健发展夯实基础,具有重要的理论意义与实践价值。 论文以结构性减税效应为研究对象,采用文献研究、抽样调查、比较分析等方法,探讨如何进一步完善我国结构性减税政策。文章首先梳理现有研究成果,提出对有关观点的看法和理解,并对结构性减税的意义进行了分析。在此基础上,梳理回顾了2008年以来我国实施的一系列结构性减税政策,应用宏观评估与实证调查相结合的方法,从企业税负结构、特征、变化等纬度,分析现行结构性减税政策的积极效应和消极效应,认为结构性减税既发挥了降低成本、刺激消费、节约资源等积极作用,也存在未能降低宏观税负、优化税制功能不足、忽视地方税建设及非税负担等问题。最后,论文结合分析提出了推进营改增改革、加快建立地方税体系、致力减轻非税负担等路径建议,为进一步完善现行结构性减税政策,推动经济结构调整提供参考。
[Abstract]:With the development and progress of our country's economy and society, people feel the existence of tax more and more, and pay more and more attention to all kinds of fiscal and taxation problems. The society generally thinks that when China enters the era of tax sense, the tax revenue, which is increasingly perceived by taxpayers, is also more and more stimulating the awakening of Chinese taxpayers' rights, calculating the tax amount, caring about the use of government taxes, and demanding that tax expenditures be used more for the people's livelihood, and so on. In 2008, the sudden international financial crisis led to the global recession, and until now, the world economy has not been completely free from the impact of the financial crisis, Our country economy also entered the adjustment structure, suppresses the inflation, the steady growth adjustment cycle. Judging from the present economic performance of our country, the foundation of economic recovery is still not firm, the mode of investment-led economic growth is not sustainable, the risk of real estate market bubble is aggravated, and the expansion of effective demand is restricted by many factors. Macroeconomic decisions must be adjusted accordingly. As an important means of macro-control, how to play an active role in the reform and perfection of structural tax reduction has been discussed actively in the theoretical circle. From "keeping growth" during the international financial crisis in 2008, to the steady and rapid economic development after successfully coping with the crisis, to the fact that the European debt crisis in 2012 caused the Chinese economy to stabilize again, the structural tax reduction experienced a complete cycle of economic fluctuations. In the different economic background to play a corresponding regulatory role. When the structural tax reduction policy has been implemented for five years, from the perspective of enterprise burden situation, this paper analyzes the role of structural tax reduction in the current economic cycle by combining theoretical research with empirical research. This paper discusses the development direction and optimization path of structural tax reduction in China. Under the background of current economic structure adjustment, it is of great theoretical significance and practical value to lay a solid foundation for the sustained and steady development of economy and society. Taking the effect of structural tax reduction as the research object, this paper discusses how to further improve the structural tax reduction policy in China by the methods of literature research, sampling investigation and comparative analysis. This paper first reviews the existing research results, puts forward the views and understanding of the relevant views, and analyzes the significance of structural tax reduction. On this basis, this paper reviews a series of structural tax reduction policies implemented in China since 2008, applies the method of combining macro assessment and empirical investigation, from the perspective of corporate tax burden structure, characteristics, changes and so on. By analyzing the positive and negative effects of the current structural tax reduction policy, it is concluded that the structural tax reduction not only plays a positive role in reducing costs, stimulating consumption and saving resources, but also fails to reduce the macro tax burden and optimizes the functions of the tax system. Neglect of local tax construction and non-tax burden and other issues. Finally, the paper puts forward some suggestions such as promoting the reform of camp reform, speeding up the establishment of local tax system and reducing the non-tax burden, which provides a reference for the further improvement of the current structural tax reduction policy and the promotion of economic restructuring.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42
本文编号：2145778
[Abstract]:With the development and progress of our country's economy and society, people feel the existence of tax more and more, and pay more and more attention to all kinds of fiscal and taxation problems. The society generally thinks that when China enters the era of tax sense, the tax revenue, which is increasingly perceived by taxpayers, is also more and more stimulating the awakening of Chinese taxpayers' rights, calculating the tax amount, caring about the use of government taxes, and demanding that tax expenditures be used more for the people's livelihood, and so on. In 2008, the sudden international financial crisis led to the global recession, and until now, the world economy has not been completely free from the impact of the financial crisis, Our country economy also entered the adjustment structure, suppresses the inflation, the steady growth adjustment cycle. Judging from the present economic performance of our country, the foundation of economic recovery is still not firm, the mode of investment-led economic growth is not sustainable, the risk of real estate market bubble is aggravated, and the expansion of effective demand is restricted by many factors. Macroeconomic decisions must be adjusted accordingly. As an important means of macro-control, how to play an active role in the reform and perfection of structural tax reduction has been discussed actively in the theoretical circle. From "keeping growth" during the international financial crisis in 2008, to the steady and rapid economic development after successfully coping with the crisis, to the fact that the European debt crisis in 2012 caused the Chinese economy to stabilize again, the structural tax reduction experienced a complete cycle of economic fluctuations. In the different economic background to play a corresponding regulatory role. When the structural tax reduction policy has been implemented for five years, from the perspective of enterprise burden situation, this paper analyzes the role of structural tax reduction in the current economic cycle by combining theoretical research with empirical research. This paper discusses the development direction and optimization path of structural tax reduction in China. Under the background of current economic structure adjustment, it is of great theoretical significance and practical value to lay a solid foundation for the sustained and steady development of economy and society. Taking the effect of structural tax reduction as the research object, this paper discusses how to further improve the structural tax reduction policy in China by the methods of literature research, sampling investigation and comparative analysis. This paper first reviews the existing research results, puts forward the views and understanding of the relevant views, and analyzes the significance of structural tax reduction. On this basis, this paper reviews a series of structural tax reduction policies implemented in China since 2008, applies the method of combining macro assessment and empirical investigation, from the perspective of corporate tax burden structure, characteristics, changes and so on. By analyzing the positive and negative effects of the current structural tax reduction policy, it is concluded that the structural tax reduction not only plays a positive role in reducing costs, stimulating consumption and saving resources, but also fails to reduce the macro tax burden and optimizes the functions of the tax system. Neglect of local tax construction and non-tax burden and other issues. Finally, the paper puts forward some suggestions such as promoting the reform of camp reform, speeding up the establishment of local tax system and reducing the non-tax burden, which provides a reference for the further improvement of the current structural tax reduction policy and the promotion of economic restructuring.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42
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