我国税收收入结构对投资影响效应的实证研究

发布时间：2018-01-13 02:30

本文关键词：我国税收收入结构对投资影响效应的实证研究　出处：《西南财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国经济取得突飞猛进的发展,人民生活水平得到极大提高,但是高速发展之下却隐含着许多深刻的问题。其中国民经济的增长过度依靠投资的拉动,在一定程度上制约了经济的持续健康发展。长久以来过度投资以及不合理的投资结构已经使得投资对经济的驱动乏力,也使得经济增长面临新的瓶颈。十八届三中全会报告提出要全面深化改革,并将深化经济体制改革作为重点,而财税体制改革也同时被提高到前所未有的高度。深化经济体制改革,已经成为国民经济健康发展的当务之急和必经之路,而税制结构作为财税改革的主要内容,对国民经济发展有重要意义。因而本文将税制结构作为研究对象具有一定的现实意义,具体是关于税收收入结构对投资影响效应的实证研究。在理论层面上,税收结构一直以来也是国内外学者们探讨的重点对象,在税收领域内的规范分析与实证研究中,税收结构的合理性都是重要研究课题。相关的许多研究都将税收结构与国民经济增长以及其发展要素结合进行关联性分析。虽然关于税收收入结构与投资的相关研究也较多,但是本文力求通过新的研究视角来研究税收收入结构对投资的实际影响效应。本文主要按照国民经济东、中、西部的区域划分,分区域进行税收收入结构与社会固定资产投资的相关研究,从检验判断税收收入对投资率产生的实际影响的角度出发,采用1999年-2011年的相关样本数据,主要运用了简单的统计基本分析法,进行较大规模的计量模型研究,从而探讨历年来我国税收收入结构主要包括增值税、营业税、消费税、个人所得税和企业所得税在总税收收入中占比以及直接税与间接税的比率变化对国民经济中固定资产投资率所产生的实际影响。结果发现各主要税种在国内税收收入中占比对投资率产生了不同的影响效应,而直接税与间接税的比率对投资率的影响在区域间是一致的。在实证分析的结论基础之上,本文结合当下我国税制结构存在的弊端,对进一步税制改革提出借鉴性的建议。在我国区域经济发展差异化背景之下的改革选择中,整体而言间接税占比过高,必须逐渐提高直接税的比重,实现整体税制结构的转型；在具体税收政策选择上,应该按照不同税种影响效应分区域从实际出发进行调整。同时,税制改革还应该从税制结构整体框架和经济发展的全局出发,从而更好的发挥税制结构对经济的调节作用。
[Abstract]:Since the reform and opening up, China's economy has made rapid progress, the people's living standards have been greatly improved. However, under the rapid development, there are many profound problems. Among them, the growth of the national economy depends on the investment too much. To a certain extent, it restricts the sustained and healthy development of the economy. For a long time, excessive investment and unreasonable investment structure have made the drive of investment to the economy weak. The report of the third Plenary session of the 18 CPC Central Committee put forward to deepen the reform in an all-round way and focus on deepening the reform of the economic system. At the same time, the reform of the fiscal and taxation system has been raised to an unprecedented height. Deepening the reform of the economic system has become an urgent and necessary way for the healthy development of the national economy. As the main content of fiscal and tax reform, tax system structure is of great significance to the development of national economy. It is an empirical study on the effect of tax revenue structure on investment. At the theoretical level, the tax structure has been the focus of domestic and foreign scholars, in the tax field of normative analysis and empirical research. The rationality of tax structure is an important research topic. Many related studies combine tax structure with national economic growth and its elements of development. Although there is a correlation between tax revenue structure and investment. There is also more research. However, this paper tries to study the effect of tax revenue structure on investment through a new perspective. According to the regional division of the east, middle and west of the national economy, this paper studies the structure of tax revenue and the investment of social fixed assets. From the perspective of testing and judging the actual impact of tax revenue on the investment rate, this paper uses the relevant sample data from 1999 to 2011, and mainly uses the simple statistical basic analysis method. A large scale of measurement model research, so as to explore the structure of tax revenue in China over the years, including value-added tax, business tax, consumption tax. The actual effect of the ratio of individual income tax and enterprise income tax to total tax revenue and the ratio of direct tax to indirect tax on the investment rate of fixed assets in the national economy is found. The share of income has different effects on the investment rate. The ratio of direct tax to indirect tax has a consistent effect on investment rate. On the basis of the conclusion of the empirical analysis, this paper combines the drawbacks of the current tax structure of our country. In the background of the regional economic development in China, the proportion of indirect tax is too high, so we must gradually increase the proportion of direct tax. To realize the transformation of the whole tax system structure; In the choice of specific tax policy, we should adjust the effect of different tax types from the actual point of view. At the same time, the reform of tax system should start from the overall framework of the tax structure and the overall situation of economic development. In order to better play the role of tax structure to adjust the economy.
【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;F832.48

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