我国区域税收负担与区域经济增长关系的实证分析

发布时间：2018-01-24 03:17

本文关键词： 税负差异经济增长实证分析　出处：《中央财经大学学报》2017年06期 　论文类型：期刊论文

【摘要】：税收负担与经济增长之间的关系问题一直是学术界研究的重点问题。税收负担通常有名义税收负担和实际税收负担之分,本文研究的是实际税收负担,采用税收收入与GDP之比来衡量。在借鉴和吸收前人研究成果的基础上,本文将我国划分为东部、中部、西部、东部三大直辖市和东北三省五个区域,以1994年至2014年间的面板数据为样本,构建计量模型来分析和探讨区域税收负担对区域经济增长的影响和作用,为国家通过实施财政、税收政策来引导生产要素的跨区域流动,实现资源的有效配置,从而促进区域经济协调可持续发展提供理论支撑。本文分别就流转税税负和所得税税负与经济增长进行实证分析,发现税收负担对经济增长影响的显著程度以及方向和大小会因区域和税种的不同而有所差异。在东部区域,无论是总体税负,还是流转税税负,抑或是所得税税负,均对经济增长产生负效应;而在中部区域和西部区域,税负对经济增长均产生正效应。本文根据研究结果并结合我国具体国情提出相关政策建议,即为协调区域经济发展,缩小地区发展差距,在制定和调整税收政策时应考虑区域差异性、提高税收优惠政策的精细化和精准化程度、深化税制改革要坚持中性原则、提高税收收入使用效率以及提升税收征管水平等。
[Abstract]:The relationship between tax burden and economic growth has been the focus of academic research. Tax burden is usually divided into nominal tax burden and actual tax burden. Based on the former research results, this paper divides our country into five regions: eastern, central, western, eastern three municipalities and northeast provinces. Based on the panel data from 1994 to 2014, this paper constructs a econometric model to analyze and explore the impact and role of regional tax burden on regional economic growth. Tax policy to guide the cross-regional flow of production factors, to achieve the effective allocation of resources. In order to promote the coordinated and sustainable development of regional economy to provide theoretical support. This paper respectively on the turnover tax burden and income tax burden and economic growth empirical analysis. It is found that the significance, direction and size of the tax burden on economic growth will vary with different regions and taxes. In the eastern region, whether the overall tax burden or the turnover tax burden. Or income tax burden, all of which have a negative effect on economic growth; In the central region and the western region, the tax burden has positive effects on economic growth. According to the research results and combined with the specific conditions of China, this paper puts forward relevant policy recommendations, that is, to coordinate the regional economic development. To narrow the gap of regional development, we should consider regional differences in formulating and adjusting tax policies, improve the degree of refinement and precision of preferential tax policies, and adhere to the principle of neutrality in deepening tax reform. Improve the efficiency of the use of tax revenue and raise the level of tax collection and management.
【作者单位】：中央财经大学财政与税务学院;中粮集团有限公司税务部;中国人民大学财金学院;
【基金】：国家自然科学基金项目“财政收入集权、企业实际税负与地方政府税收治理:基于所得税分享改革的研究”(项目编号:71603299) 教育部人文社科基金项目“不同分权模式对地方政府税收激励的影响效应:基于省直管县改革的研究”(项目编号:16YJC790104)
【分类号】：F127;F812.42
【正文快照】： 一、引言与文献综述当前,我国实施区域发展总体战略、促进区域协调发展正处于一个关键时期。同时,我国经济已经进入新常态,由高速增长转变为中高速增长,实质上就是经济发展告别过去传统粗放的高速增长阶段,进入高效率、低成本、可持续的中高速增长阶段。在经济新常态时期,协调

【参考文献】