广西产业结构与税收关系实证研究

发布时间：2018-11-08 11:30

【摘要】：在以加快转变经济发展方式作为主线的经济背景下,经济结构的根本性调整成为现阶段经济发展的主要目标和改革方向,而产业结构的优化和升级是经济结构调整的重要组成部分。一方面,产业结构决定税收总量和税源结构。产业结构的优化在促进经济增长的同时为税收收入的来源提供有效保障。此外,产业结构的发展变化也会促使税源结构相应发生改变。另一方面,政府也会利用税收手段,发挥其宏观调控的功能,反作用于产业结构。在北部湾经济区大开发大建设的带动下,广西经济高速而稳定的增长。地方经济社会的发展在一定程度上决定了该地区税收收入的规模,广西的税收收入的大幅提高主要来自经济的发展和产业结构的优化。通过对广西产业结构演变历程与现状的考察,指出广西当前产业结构在调整过程中存在的产业结构层级较低、产业结构调整速度较慢以及产业间融合程度较低等问题。运用数据分析产业税收收入规模与结构,得出目前广西的税收水平偏低、第三产业创税能力不足以及区域间税收差异较大等结论。实证分析进一步验证了广西产业结构与税收水平和税源结构之间的相互关系,以及税收政策对三次产业的影响效果。建议结合政策导向和税收手段,促进广西产业结构的不断优化调整以及广西税收收入的合理持续增长。
[Abstract]:Under the background of accelerating the transformation of the mode of economic development as the main line, the fundamental adjustment of the economic structure has become the main goal and reform direction of the current economic development. The optimization and upgrading of industrial structure is an important part of economic structure adjustment. On the one hand, the industrial structure determines the total amount of tax revenue and the structure of tax sources. The optimization of industrial structure not only promotes economic growth, but also provides an effective guarantee for the source of tax revenue. In addition, the development and change of industrial structure will promote the change of tax source structure. On the other hand, the government will use tax means to exert its macro-control function and counteract industrial structure. Driven by the development of the Beibu Gulf Economic Zone, Guangxi's economy is growing rapidly and steadily. The development of local economy and society determines the scale of tax revenue in this area to a certain extent. The increase of tax revenue in Guangxi mainly comes from the development of economy and the optimization of industrial structure. Based on the investigation of the evolution course and present situation of Guangxi's industrial structure, it is pointed out that there are some problems in Guangxi's current industrial structure adjustment, such as lower level of industrial structure, slower speed of industrial structure adjustment and lower degree of integration between industries. By using data to analyze the scale and structure of industrial tax revenue, it is concluded that the level of tax revenue in Guangxi is on the low side, the ability of the tertiary industry to create taxes is insufficient, and the regional tax differences are quite large. The empirical analysis further verifies the relationship between the industrial structure of Guangxi and the level of taxation and the structure of tax sources, as well as the effect of tax policy on the three industries. It is suggested to combine policy guidance and tax means to promote the continuous optimization and adjustment of Guangxi's industrial structure and the reasonable and sustained growth of Guangxi's tax revenue.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F127

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