我国税收与经济增长的关系研究

发布时间：2018-11-09 12:34

【摘要】：税收是政府收入的主要来源，是政府调节经济的重要手段。大量的理论和实证研究表明，税收对经济增长的作用可以是积极的刺激作用也可以是消极的抑制作用。本文以我国税收与经济增长为研究对象，从实证的角度检验我国税收对经济增长的作用性质（正向刺激还是反向抑制）。得出了一系列重要的结论，研究表明，不管是从时间还是从空间的角度考察，，我国税收对经济增长的作用都是积极的，税收与我国的经济增长是相适应的，并且税收与我国经济增长具有十分显著的正相关关系。通过回归分析发现，我国税收对经济增长的正向刺激是真实的、可靠的。我国主要税种如流转税、所得税对经济增长具有显著的、强的数量变化规律：流转税每增长1元，将导致经济增长量增加8.219元；所得税对经济增长同样具有较强的刺激作用，所得税每增加1元，将导致经济增长量增加2.856元。我国地方税收对地方经济增长的刺激作用也非常显著：地区税收增量每增长1元，将导致经济增长量增加10.382元。但通过文献综合分析发现，现阶段我国税收与经济增长仍存在一系列不相协调的深层次问题，突出表现在税收制度与税收调控作用的不相适应、税收与公平的市场经济要求不相适应以及税收与均衡的经济增长不相适应。因此我国应强化税收的宏观调控功能、增强税收与经济周期的适应能力，应坚持公平与区别对待相结合、增强税收与经济发展水平的适应能力，应兼顾效率和公平推进税收与地区和产业经济的协调发展，应强化政策协调并丰富调控手段、增强税收的调控功能，应积极完善增值税、所得税、消费税、营业税等主要税种，增强主要税种刺激经济增长的能力。
[Abstract]:Tax revenue is the main source of government revenue, is an important means of government regulation of the economy. A large number of theoretical and empirical studies show that the role of tax on economic growth can be a positive stimulus or a negative inhibition. This paper takes tax and economic growth in China as the research object, and tests the effect of tax on economic growth (positive stimulus or reverse inhibition) from the perspective of empirical analysis. A series of important conclusions have been drawn. The study shows that, whether from the perspective of time or space, the effect of taxation on economic growth in China is positive, and the tax revenue is compatible with the economic growth of our country. And tax and economic growth in China have a very significant positive correlation. Through regression analysis, it is found that the positive stimulus of tax revenue to economic growth is real and reliable. The main taxes in China, such as turnover tax, income tax has a significant, strong quantitative change law to economic growth: each increase in turnover tax of 1 yuan will lead to an increase of 8.219 yuan in economic growth; Income tax also has a strong stimulus to economic growth. Each increase in income tax of 1 yuan will lead to an increase of 2.856 yuan in economic growth. The stimulative effect of local taxation on local economic growth is also very remarkable: every increase in regional tax revenue of 1 yuan will lead to an increase of 10.382 yuan in economic growth. However, through the comprehensive analysis of the literature, it is found that there are still a series of deep problems which are not in harmony between tax revenue and economic growth in our country at present, which are mainly reflected in the incompatibility between tax system and tax regulation and control. Tax does not adapt to fair market economy, and tax does not adapt to balanced economic growth. Therefore, our country should strengthen the macro-control function of tax revenue, enhance the adaptability of tax revenue and economic cycle, insist on combining fairness with differential treatment, and enhance the adaptability of tax revenue and economic development level. We should give consideration to efficiency and fairness in promoting the coordinated development of taxation with regional and industrial economy, strengthen policy coordination and enrich the means of regulation and control, enhance the regulatory function of taxation, and actively improve the main types of taxes, such as value-added tax, income tax, consumption tax, business tax, etc. Enhance the ability of major taxes to stimulate economic growth.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42;F124;F224

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