我国税制结构与经济增长间关系的探究

发布时间：2018-04-13 05:34

本文选题：税制结构 + 国民生产总值　；参考：《山东大学》2013年硕士论文

【摘要】：税收是调节资源配置和收入分配的重要经济手段,税制结构是国家税收体系的整体布局与结构。一九九四年的税制改革,标志着我国的税制建设进入了一个全方位发展的新时期,适应于市场经济的现代税制结构逐步建立起来。然而,由于九四年的税制改革过于强调以流转税为主体的税制结构,在税种的设计上过于突出增值税的地位与作用,而忽略了对经济具有内在稳定功能的所得税,这使得我国的税制结构不尽合理,税收收入难以在经济波动时期较好地满足政府的支出需要,税收调节经济的杠杆作用受到限制。针对我国流转税占主体、税制结构不合理的现状,本文从税类角度出发,运用我国1994-2010年的分省面板数据,建立计量模型,考察税制结构对于经济总量增长及消费与投资的影响,为构建适合我国经济形势的税制结构提出政策建议。本文共分为五章,第一章为引言部分,主要介绍了与研究相关的背景、概念、论文的研究方法与思路、论文的创新与不足等,突出了写作的主题。第二章为理论与文献综述部分,主要从税制结构与经济增长相关理论研究综述、税制结构与经济增长实证研究综述两个方面进行理论与实证的梳理。第三章为我国税制结构与经济增长的状况考察,本章通过图文结合的形式,对我国税制结构状况以及经济增长的现状分别进行了详细的描述与分析,为后文实证分析打下基础。第四章为我国税制结构与经济增长关系的实证分析。本章首先从理论入手构建了相关的理论分析模型,进而通过构建实证模型,运用适宜的计量方法,实证分析了税制结构对经济总量增长的影响和税制结构对消费、投资的影响,并根据实证结果得出初步结论。第五章为政策建议部分,该部分主要根据上文理论与实证的结果,进一步分析我国税制结构对于经济增长的影响程度,并提出相应的政策建议。
[Abstract]:Tax is an important economic means to regulate the allocation of resources and income distribution. The structure of tax system is the overall layout and structure of the national tax system.The tax system reform in 1994 marked a new period in which China's tax system construction has entered a new period of all-around development, and the modern tax system structure adapted to the market economy has been gradually established.However, since the tax system reform in 1994 placed too much emphasis on the structure of the tax system with turnover tax as the main body, the design of taxes placed too much emphasis on the status and role of value-added tax, while neglecting the income tax, which had the inherent function of stabilizing the economy.This makes the tax structure of our country unreasonable, the tax revenue is difficult to meet the need of government expenditure in the period of economic fluctuation, and the leverage of tax regulation economy is restricted.In view of the current situation that turnover tax is the main body and the tax structure is unreasonable, this paper, from the perspective of tax category, uses the provincial panel data from 1994 to 2010 to establish a measurement model to investigate the impact of the tax system structure on the total economic growth, consumption and investment.In order to construct the tax system structure suitable for our country's economic situation, the policy suggestion is put forward.This paper is divided into five chapters, the first chapter is the introduction part, mainly introduces the background, the concept, the research method and the thought of the thesis, the innovation and the insufficiency of the thesis, etc., which highlights the theme of the writing.The second chapter is the theoretical and literature review part, mainly from the tax structure and economic growth related theoretical review, tax structure and economic growth empirical research review of two aspects of theoretical and empirical combing.The third chapter is the investigation of the tax system structure and the economic growth of our country. This chapter describes and analyzes the tax system structure and the current situation of the economic growth in detail through the form of the combination of picture and text, which lays the foundation for the later empirical analysis.The fourth chapter is the empirical analysis of the relationship between tax structure and economic growth.This chapter starts with the theory to construct the relevant theoretical analysis model, and then through the construction of empirical model, using appropriate measurement methods, empirical analysis of the impact of tax structure on total economic growth and the impact of tax structure on consumption and investment.Based on the empirical results, a preliminary conclusion is drawn.The fifth chapter is the policy suggestion part, this part mainly according to the above theory and the demonstration result, further analyzes our country tax system structure to the economic growth influence degree, and puts forward the corresponding policy suggestion.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124

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