我国经济最终需求的税负水平及结构——基于投入产出表的分析

发布时间：2018-06-29 05:41

本文选题：税收负担 + 投入产出模型　；参考：《中南财经政法大学学报》2015年03期

【摘要】：本文基于国家统计局公布的迄今最新的投入产出模型(2007),根据不同税种的特点采用四种测算方法,测算出我国除所得税外各种税收转嫁到最终需求上的税收负担,同时得出分行业的最终需求税负水平和结构。我国最终需求中,投资的税收负担明显超过消费和出口,近年来投资的快速增长客观上促进了同期税收的快速增长。我国当前最终税收负担的行业差异较大且不合理,难以有效促进居民消费并抑制高耗能产业发展。与居民消费密切相关的食品、服务等行业税收负担较重。积极推进"营改增"改革,减轻这些行业企业税负,将有效降低居民的税收负担,促进居民消费增长。
[Abstract]:Based on the latest input-output model (2007) published by the National Bureau of Statistics (2007), and according to the characteristics of different taxes, this paper uses four methods to calculate the tax burden transferred to the final demand by all kinds of taxes except income tax in China. At the same time, the level and structure of the final demand tax burden by industry are obtained. In the final demand of our country, the tax burden of investment is obviously higher than that of consumption and export. In recent years, the rapid growth of investment has objectively promoted the rapid growth of tax revenue in the same period. At present, the industry difference of final tax burden in our country is large and unreasonable, it is difficult to effectively promote residents' consumption and restrain the development of energy-consuming industry. Food, service and other industries, which are closely related to residents' consumption, have a heavy tax burden. To actively promote the reform of "business reform and increase" and lighten the tax burden on enterprises in these industries will effectively reduce the tax burden of residents and promote the growth of consumption.
【作者单位】：财政部财政科学研究所;国家信息中心;
【基金】：国家自然科学基金项目“实现‘十二五’至2020年收入分配政策目标的测算——中国国民收入分配宏观CGE模型研制与应用”(70473043)
【分类号】：F812.42;F224

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