我国宏观税负水平及其与经济增长的相关性研究

发布时间：2018-03-17 06:17

本文选题：宏观税负水平　切入点：经济增长　出处：《财政部财政科学研究所》2013年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国经济持续快速增长,GDP从1978年的3645亿元,增长至2011年的472882亿元,经济增长为政府税收增长奠定了坚实的物质基础,同一时期的税收收入也从519亿元增长至89738亿元。相比之下,税收增长速度要远超经济增长速度,这引起了各界对于我国宏观税负水平的关注。那么,我国的宏观税负水平究竟是多少,是否处于合理区间之内,它与经济增长之间存在怎样的相关性,与国际比较处于何种位置,这一系列问题一直都是学界研究的热点。本文的写作目的正是就这些问题展开讨论并提出自己的意见建议。为此,本文采取理论分析和实证分析相结合的方法,对我国宏观税负水平的纵向发展态势和横向对比情况加以阐述,并在此基础上分析宏观税负水平与我国经济增长之间的内在相关性。具体来说,本文首先从理论分析入手,对国内外相关的研究进行梳理归纳,并着重介绍古典学派、凯恩斯学派和供给学派有关宏观税收负担与经济增长相关性的理论成果；然后分大中小三个口径对我国的宏观税负水平分别进行测算,估算我国的合理税负区间,并与国际主要国家进行对比分析；继而运用计量方法对我国的宏观税负水平与经济增长之间的相关性进行实证分析；最后针对我国税收制度以及经济体制方面存在的不足,提出相应的政策主张。本文的研究结果表明,我国宏观税负水平增长较快,但整体尚处于合理区间之内,其中,小口径和中口径的宏观税负水平与发达国家相比相对偏低,但大口径宏观税负水平已经处于较高的位置,必须要加以适当的控制；税收负担率的过快增长已经对经济增长造成一定的负面作用,尽管其影响尚小,但仍应引起警惕；大量非税收入的存在是造成中小口径宏观税负水平与大口径宏观税负水平之间巨大落差的主要原因,严重影响经济秩序和政府宏观调控能力,亟待解决。针对上述问题,本文认为,应当从持续推进市场化改革,明确政府职能定位；确立税收主体地位,处理好其与非税收入的关系；优化税制结构,发挥税收宏观调控作用；完善税收征管手段,提高征税效率等四个方面着手,逐步解决我国在税收方面存在的问题和困难,使宏观税负水平趋于合理,推动税收与经济增长之间的协调发展。
[Abstract]:Since the reform and opening up, the sustained and rapid economic growth of our country has increased from 364.5 billion yuan in 1978 to forty-seven trillion two hundred and eighty-eight billion two hundred million yuan in 2011. The economic growth has laid a solid material foundation for the government's tax revenue growth. In the same period, tax revenue also increased from 51.9 billion yuan to eight trillion nine hundred and seventy-three billion eight hundred million yuan. In contrast, the tax revenue growth rate is far faster than the economic growth rate, which has aroused concern from all walks of life about the level of the macro tax burden in China. What is the macro tax burden level of our country, is it within a reasonable range, what is the correlation between it and economic growth, and what position is it in when compared with the international community? The purpose of this paper is to discuss these problems and put forward some suggestions. Therefore, this paper adopts the method of combining theoretical analysis and empirical analysis to expound the vertical development situation and horizontal contrast of the macro tax burden level in China. On this basis, it analyzes the internal correlation between the level of macro tax burden and China's economic growth. Specifically, this paper begins with theoretical analysis, combs and induces relevant studies at home and abroad, and focuses on the introduction of classical school. Keynesian and supply-school theories on the correlation between macro tax burden and economic growth. And compared with the international major countries; then use the econometric method to analyze the correlation between the level of macro tax burden and economic growth in China; finally, aiming at the shortcomings of China's tax system and economic system, Put forward the corresponding policy proposition. The results of this paper show that the macro tax burden level of our country increases rapidly, but the whole is still within a reasonable range, among which, the macro tax burden level of small caliber and medium caliber is relatively low compared with that of developed countries. However, the level of macro tax burden is in a high position, it must be controlled properly, the excessive increase of tax burden rate has caused some negative effects on economic growth, although its impact is still small, it should still arouse vigilance. The existence of a large amount of non-tax income is the main cause of the huge difference between the macro tax burden level of medium and small caliber and the macro tax burden level of large caliber, which seriously affects the economic order and the macro-control ability of the government, and needs to be solved urgently. In view of the above problems, this paper holds that we should continue to promote market-oriented reform, clarify the position of government function, establish the status of tax revenue subject, deal with the relationship between tax revenue and non-tax revenue, optimize the tax system structure, and give full play to the role of tax macro-control. To improve the means of tax collection and management and improve the efficiency of tax collection, we should gradually solve the problems and difficulties existing in tax collection in our country, make the level of macro tax burden more reasonable, and promote the harmonious development between tax revenue and economic growth.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.1

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