基于公共支出视角下中国税收增长率高于GDP增长率的诱因分析

发布时间：2018-05-17 09:41

本文选题：税收增长 + 经济增长　；参考：《南京农业大学》2013年硕士论文

【摘要】：自1994年工商税制改革以来,我国税收收入持续增长,特别是从1997年起,税收增长率首次超过经济增长率并持续走高。鉴于此种现象,本文从税收的作用,税收分别与财政收入,公共支出,GDP的关系等层面出发,以公共支出为主要契合点,并以政府职能、财政收入为依托来探析我国税收增长率高于GDP增长率的原因。基于此研究目的和研究思路,本文的第一部分,即导言部分,对中国税收增长率高于GDP增长率的研究背景、研究目的、研究意义及研究内容、研究方法和数据来源;论文框架、预期结果及可能存在的问题进行了详细的阐述。第二部分对税收、GDP、公共支出等相关概念进行界定,并对相关理论进行了归纳。在此基础上,对已有的关于我国税收增长率高于GDP增长率的影响因素研究进行了概括和总结。第三部分,重点阐述了税收的目的、公共支出的作用,以及两者之间的关系。第四部分,详细描述了税收增长与GDP增长的现状,税收与GDP的增长趋势,以及税收增长率高于GDP增长率可能带来的诸多不利影响。第五部分,基于公共支出视角的税收增长率高于GDP增长率的影响因素研究。主要从以下三方面着手：第一,公共支出增长的相关理论研究；第二,公共支出如何推动社会经济的快速发展,如解决缩小我国与发达国家的发展差距、政府职能转变等方面的问题；第三,公共支出的增长推动税收增长,并高于GDP增长率的传导机制研究。研究结果表明,经济进一步发展,综合国力增强的迫切需求,新时期政府职能的转变,扩展,深化等因素共同推动了公共支出的增加。而税收与公共支出之间相互依存,相互促进的关系,最终导致了税收的快速增长。因此,要实现经济的稳定发展,必须把握好政府职能、GDP、税收、财政收入、公共支出的“五角关系”,以实现政府职能,税收,公共支出与GDP的协调可持续发展。根据研究结果,本文给出了相应的政策建议。具体包括：促进税收增长与经济增长协调发展,真正做到“取之于民,用之于民”；合理使用公共支出；实现经济的全面发展,提高综合国力；政府提高行政效率,有效履行政府职能。
[Abstract]:Since the reform of the industrial and commercial tax system in 1994, the tax revenue of our country has been increasing continuously. Especially from 1997, the rate of tax growth exceeds the economic growth rate for the first time and continues to go high. In view of this phenomenon, this article starts from the role of tax revenue, revenue, public expenditure, and GDP, and the public expenditure is the main agreement point. Based on the government functions and financial revenue, the reasons why China's tax growth rate is higher than the GDP growth rate are analyzed.
Based on the purpose of this study and research ideas, the first part of this article, the introduction part, is the research background of China's tax growth rate higher than GDP growth rate, research purpose, research significance and research content, research methods and data sources, paper framework, expected results and possible problems.
The second part defines the related concepts of tax, GDP, public expenditure and other related concepts, and sums up the related theories. On this basis, this paper summarizes and summarizes the existing research on the factors affecting the growth rate of China's tax revenue higher than the GDP growth rate.
The third part focuses on the purpose of Taxation, the role of public expenditure, and the relationship between them.
The fourth part describes in detail the current situation of tax growth and GDP growth, the growth trend of tax and GDP, and the possible adverse effects of tax growth rate higher than the growth rate of GDP.
The fifth part, based on the perspective of public expenditure, the tax growth rate is higher than the GDP growth rate, mainly from the following three aspects: first, the theoretical research on the growth of public expenditure; second, how to promote the rapid development of the social economy by public expenditure, for example, to reduce the gap between China and the developed countries, the government job. Problems such as transformation and so on; third, the growth of public expenditure promotes tax growth and is higher than the conduction mechanism of GDP growth rate.
The results show that the further development of the economy, the urgent need for comprehensive national strength, the transformation, expansion and deepening of government functions in the new period have jointly promoted the increase of public expenditure. The mutual dependence and mutual promotion between tax and public expenditure leads to the rapid growth of the tax revenue. Therefore, the economic stability should be achieved. Development must grasp the "five angles relationship" of government functions, GDP, tax, fiscal revenue and public expenditure in order to achieve the coordinated and sustainable development of government functions, taxes, public expenditure and GDP. According to the results of the study, the corresponding policy suggestions are given. Take it to the people and use it for the people; use public expenditure rationally; realize the overall development of the economy and improve the comprehensive national strength; the government improves the administrative efficiency and effectively fulfil the functions of the government.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.1

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