我国区域税负差异问题研究

发布时间：2018-02-14 14:35

本文关键词： 区域税负差异区域经济发展税收转移泰尔指数　出处：《浙江财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：近些年在我国经济得到快速发展的同时,出现了地区间税收负担差异较大这一现实问题,具体表现为区域经济发展规模与所承担的税收负担不协调,这种不均衡的发展会影响我国区域经济的持续健康发展。在这一背景下,本文将研究1995-2014这20年区域间税负差异的发展趋势,探寻其背后的原因,并根据影响这一差异的根本原因提出相应的税收政策建议,这将对于缩小区域税负差异,实现我国区域间经济的协调发展具有重要的现实意义。本文采用规范分析与实证分析相结合的研究方法,具体的思考和分析研究方法主要有:历史文献法、数理统计法、对比分析法、泰尔指数法、计量模型法。本文首先对税负差异的衡量指标、测度方法和税负差异失衡的负面影响做出了说明,在此基础上,通过从中国统计年鉴和中国税务年鉴获得的1995-2014年相关数据,采用数列分析法、税负差异系数法、税收协调系数法、泰尔指数法对我国区域税负差异的发展趋势和现状做了全面的分析。从各省看,我国各省税负水平在波动中不断上升,税负最高省与最低省差距加大;从各区域来看,我国经济发展水平由高到低的排序依次是东部三个直辖市-东部地区-中部地区-西部地区,但税负从重到轻分别为东部三个直辖市-东部地区-西部地区-中部地区,反映出我国区域税负差异与经济发展不相均衡的现状。为进一步探究影响这一差异的原因,本文建立了经济发展水平、产业结构、税制结构、城市化水平、贸易结构、税收征管水平、横向税收转移七个理论假设,十个样本指标,利用1995-2014年的面板数据进行了实证分析,实证分析结果为产业结构、税收征管水平、横向税收转移为主要的影响因素,并对这些主要因素做出了一些印证性的分析。最后针对我国区域间税负差异这一问题,首先对确定税负差异的原则做出了说明,然后在前文分析研究的基础上,从优化区域产业结构、加强税收征管水平、完善横向和纵向税收分配协调机制、完善税收优惠政策这四大方面提出了完善建议。本文可能的创新点有两点,第一,在研究方法层面上,本文采用多种指标和方法加强了对现有数据的分析和挖掘力度,在第三章研究我国区域税收负担差异的发展趋势和现状时,综合采用数列分析法、税负差异系数法、税收协调系数法、泰尔指数法多个指标由各个省份到四大区域,由点及面的进行了较为全面的分析,在第四章研究地区税负影响因素时,考虑到不同区域间在优惠政策等方面的差异性,为增强可比性,采用1995-2014年20年较长跨度的面板数据,建立影响区域税负差异的7个研究基本假设和相对应的10个样本指标,利用计量建模实证分析的方法,利用固定效应模型对区域税负的影响因素进行了系统分析。第二,在研究视角层面上进行了拓展,本文是对我国区域间税收负担差异进行研究,这与从宏观税负水平、宏观税负与经济增长的关系视角进行研究的文献相比还较少,并且本文的这一研究视角与十三五规划建议中提出的坚持协调发展,推动区域协调发展的战略发展方向相契合,这对协调区域经济协调发展的具有重要意义。本文试图通过对区域税负差异多方面、全角度的分析,不断完善分析区域税收负担差异的研究框架。
[Abstract]:In recent years China's economy has been rapid development at the same time, the regional tax burden difference between the practical problem, the specific performance of the regional economic development scale and the tax burden is not harmonious, this imbalance will affect the development of China's regional economic sustainable and healthy development. In this background, development trend this paper will study the 1995-2014 20 years of regional tax burden difference, to explore the reasons behind it, and put forward the corresponding suggestions on tax policies according to the root cause of this difference, this will be to narrow the regional tax burden difference, has important practical significance to realize the coordinated development of regional economy in China. This paper uses the combined method normative analysis and empirical analysis, thinking and analysis of the specific research methods include: literature method, mathematical statistics, comparative analysis, Theil index method, measurement model method. Based on the difference of tax burden measure, the negative impact of imbalance and tax difference measure method explained, on this basis, through 1995-2014 years of relevant data obtained from Chinese statistical yearbook and Chinese tax Yearbook, by sequence analysis, difference of tax burden coefficient, tax coordination coefficient method, a comprehensive analysis of the Theil index method the development trend of China's regional differences and tax status. From the provinces, China's provinces tax levels rising in fluctuation, increase the gap between the lowest and the highest tax burden of province province; from the regional point of view, China's economic development level from high to low ranking is the three eastern municipalities - Eastern region the central region - in the western region, but the tax burden is heavy to light respectively in eastern region of the eastern three municipalities - West - central region, reflecting regional differences in tax burden in China and economic development is not balanced In order to further explore the impact of the status quo. The reason for the difference, this paper establishes the level of economic development, industrial structure, tax structure, city level, trade structure, tax collection and management level, horizontal tax transfer seven theoretical assumptions, a sample of ten indicators, empirical analysis is conducted by using the panel data of 1995-2014 years, the results of empirical study the industrial structure, the level of tax collection, horizontal tax transfer is the main influencing factor, and make some proof of the analysis of these main factors. Finally, aiming at the problem of tax burden differences between regions in China, made the first to determine the tax burden difference principle, and then in the above analysis on the basis of the optimization of regional the industrial structure, strengthen tax collection and management level, improve the horizontal and vertical distribution of tax coordination mechanism, perfecting the preferential tax policies of these four aspects put forward the improvement suggestions. This paper may be a There are two new points, first, in the study aspect, this paper uses a variety of indicators and methods to strengthen the existing data analysis and mining efforts, the research status and development trend of China's regional differences in the tax burden in the third chapter, using series analysis method, the tax burden difference coefficient method, tax coordination coefficient method. Multiple index method of the Theil index by various provinces into four regions, from the point and surface are analyzed in detail and the tax factors in the fourth chapter research area, taking into account the differences in other aspects of preferential policies in different regions, in order to enhance the comparability of panel data with 1995-2014 to 20 years of long span the effect of establishing the regional tax burden difference of 7 research hypotheses and a sample of 10 indexes, using the method of quantitative analysis of empirical modeling, using the fixed effect model of regional burden and influencing factors System analysis. Second, in the perspective of research level has been developed in this paper is to study the difference of tax burden among the regions in China, and from the macroscopic tax burden level of the perspective of the relationship between macro tax burden and economic growth in comparison to the literature is still less, it puts forward the research perspective and suggestions and the planning of 13th Five-Year adhere to the coordinated development, promote the coordinated development of regional strategic development direction of fit, it has important significance for the coordination of regional economic coordinated development. This paper tries to analysis the regional tax burden difference in many aspects, from all angles, and constantly improve the analysis framework of regional tax burden differences.

【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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