税制改革影响城市发展的空间研究

发布时间：2018-01-01 03:05

本文关键词：税制改革影响城市发展的空间研究　出处：《统计与信息论坛》2015年07期 　论文类型：期刊论文

【摘要】：税制改革在刺激经济转型升级的同时也推动了城市的发展。本文基于近年全国285个城市税改政策与城市发展的空间面板数据,设计城市发展的综合指标,运用面板空间滞后模型分析税改政策影响城市发展的情况。研究结果显示:中国目前宏观税收收入用于城市发展的份额偏小;增值税的改革需要进一步扩大范围;房产税对房价的调整作用不明显;个人所得税对缩小贫富差距至关重要,但还需要改革与修正;现行税收体系存在地区不平衡的问题,不利于城市发展;税制改革对促进城市综合水平的提高具有积极的作用。
[Abstract]:At the same time, the tax reform in the transformation and upgrading of economic stimulus can promote the development of the city. The spatial panel data in 285 City National Tax Policy and city development based on the comprehensive design index of city development, the use of panel space analysis of tax reform policy influence city development lag model. The study result shows that the current macro tax revenue for China the share of small city development; reform of the value-added tax to further expand the scope of adjustment; the role of property tax on housing price is not obvious; the individual income tax on narrowing the gap between rich and poor is essential, but also need to reform and revision; the current tax system exists the imbalance of regional issues, is not conducive to the development of the city; the tax reform has a positive effect on to promote the city comprehensive level.

【作者单位】：上海师范大学商学院;
【基金】：国家自然科学基金项目《中国上市公司股票回购时机研究:理论、实证与政策》(71373162)
【分类号】：F812.42;F299.2
【正文快照】： 一、引言近年来中国政府出台了一系列税收改革的政策,包括税种、税率、征税范围、税收优惠等多方面。从2006年取消农业税开始到2014年“营改增”税目继续扩大范围,四次调整所得税、次调整房产税、新增车船税、修订资源税等,涉及多种产业领域的多个税种。但是,总体税收政策改革

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