本文關鍵詞：基于稅收非均衡增長視角的財政風險問題研究，由筆耕文化傳播整理發(fā)布。

基于稅收非均衡增長視角的財政風險問題研究 Research on the financial risk based on the perspective of tax non equilibrium growth

作者：關飛 作者本人請參看權利申明

導師姓名：凌嵐

學位授予單位：天津財經大學

授予學位：博士

學位年度：2011

專業(yè)：財政學

關鍵詞：

摘要:

現(xiàn)階段，我國稅收增加激發(fā)全社會關于稅收能否過快增加的擔心和這類增加能否腐蝕稅基和減輕微觀稅負程度的爭議和思慮。該文的研討由此睜開，將其引向當局財務運轉平安性和穩(wěn)固性領域，商量稅收支出非平衡增加對財務運轉系統(tǒng)的沖擊，即形成財務風險的能夠性、構成途徑及效果。其研討內容觸及今朝的諸多熱門話題，試圖從這些景象動身，從稅收非平衡更改影響當局財務運轉風險的視角，剖析和提醒這些景象的邏輯聯(lián)系關系和內涵機制。稅收非平衡增加重要表示情勢界定為兩種，即超凡規(guī)增加和非均衡增加。這兩種情勢分離代表了從縱向時光序列和橫向睜開的根本研討思緒。重要商量的內容包含了三個層面，一是普通性的財務風險，二是處所財務風險，三是中心和處所財權和事權不婚配招致的軌制性財務風險。這三個層面都與稅收非平衡增加有著親密的接洽，即經由過程稅收增加延長到財務進出及赤字，再到軌制層面的分稅制，也就是，從縱向稅收和經濟增加比較到橫向的區(qū)域增加差別剖析，再到中心和處所的財務關系軌制性剖解。與此同時，該文應用最新的數據、現(xiàn)實和政策，力圖以全新的現(xiàn)實剖析、事宜追蹤和數據分化來展示我國現(xiàn)階段財務風險。該文的重要不雅點以下：其一，稅收增加過快影響稅源，腐蝕稅基，而假如根本公共產物和辦事不到位，經濟體的公共風險就會加年夜，將來財務兜底時，財務系統(tǒng)穩(wěn)固性或將遭到沖擊，財務風險弗成不防。這乃是稅收增加、財務增加對財務系統(tǒng)穩(wěn)固性和財務風險潛伏性的傳導進程。若何在當局、企業(yè)和居平易近三者之間公道切分公民財富這塊“年夜蛋糕”，須要稅收施展應有的正面感化�！俺C枉過正”，“太快”也是一種風險，假如稅收增加過快，而企業(yè)稅負不減，居平易近支出增加遲緩，歷久下去，這類誤差不克不及獲得改正，就會對經濟成長和社會穩(wěn)固帶來影響，晦氣于改良當局、企業(yè)和居平易近三者之間的關系。其二，絕對于蓬勃國度，最近幾年來我國稅收增加出現(xiàn)出超凡規(guī)增加的非平衡成長狀況，這類稅收和財務的充盈包管了我國轉軌期財務政策的有用履行和收入增加的須要。以經濟增加和稅收構成的內涵機制為動力，我國現(xiàn)階段的稅收和財務增加無力地減緩了公共財務體系體例下收入擴展帶來的赤字風險。但在經濟疾速成長的時刻，不該聽任財務進出涌現(xiàn)較年夜赤字，，將來收入責任加年夜更應掌握赤字程度，在無限的支出前提下積聚將來應對赤字的有用財力。其三，雖然我國現(xiàn)階段名義的財務赤字率絕對較低，但隱性赤字和透支赤字的存在解釋財務風險的產生不是沒有能夠。因為當局支出和財務進出的不標準，我國財務真實的赤字狀態(tài)難以厘清。雖然以后國債累贅率不高，但國債范圍擴展應當是歷久趨向，或將帶來必定的風險，中心財務風險重要集中于此。其四，現(xiàn)階段財務風險重要集中于處所而不是中心，特殊是處所隱形欠債風險和“地盤財務”風險弗成小覷。處所財務風險是由多種龐雜身分形成，好比地域間經濟成長的不屈衡、分稅制等軌制性身分。將來，改造和深化分稅制下的中心與處所財務關系，調劑中心與處所事權財權的劃分，削減處所當局的財務進出缺口，是掌握隱性赤字和透支赤字增長的根本對策。針對稅收非平衡增加中的財務風險，該文提出了部門管理與防備思緒，即過度擴展構造性減稅范圍；許可處所當局自立發(fā)債；持續(xù)加年夜平易近素性公共收入；慢慢推動重構中心和處所財務關系。

Abstract:

At this stage, China's tax increase can stimulate the whole society to increase the ability of the tax can increase the tax base and reduce the degree of micro tax burden of controversy and consideration. The research of this paper will be open to the financial operation of the government, and to discuss the impact of the non balance of tax expenditure on the financial operation system. Its research content has touched many hot topics at present, trying to start from these scenes, from the perspective of tax non balance changes affecting the financial operation risk of the government, and to analyze and remind the logical connection and connotation mechanism of these phenomena. Tax non balance increase the important representation of the situation is defined as two kinds, namely, the extraordinary increase and the non balanced increase. These two forms are separated from the vertical time series and horizontal opening of the fundamental research ideas. Important to discuss the content contains three aspects, one is the financial risk of the ordinary, the local finance risk, three is incurred by the central and local financial authority and powers is not marriage, rail system of financial risk. The three dimensions are related to tax non balance increase has a close contact, by tax procedure to add an extension to the financial deficit and outgoing to rail level of tax sharing system, that is, from vertical tax and economic increase compared to regions of lateral increase difference analysis, to central and local financial relationship between rail system of dissection. At the same time, this paper uses the latest data, reality and policy, trying to analyze the new reality, tracking and data differentiation to show our country at present stage financial risk. The important indecent point: the one is that tax increase fast of tax sources, corrosion of the tax base, and if the basic public products and services are not in place, economy of public risk will increase Nianye, future financial reveal all the details, financial system stability or will suffer shocks, financial risk Eph into plates. This is the conduction process of tax increase, financial increase to the financial system stability and financial risk potential. How in the government, enterprises and residents in the three fair segmentation of the wealth of citizens of this "big cake", it is necessary to have a positive impact on tax. "Overkill", "too fast" is a risk, if the tax increase too fast, and the corporate tax reduction, residents near spending growth is slow, go down for a long time, this kind of error cannot obtain correct, will to economic growth and social stable impact, adverse to modify the relationship between good authorities, enterprises and residents in three. Second, in the last few years, the tax increase in our country has increased the non balanced growth, which has guaranteed the effective performance of financial policy and the need to increase revenue in China's transitional period. With the economic growth and tax structure of the connotation of the mechanism as the driving force, China's current stage of tax and financial increase can not slow down the public financial system to expand the revenue growth of the deficit risk. But moments in the rapid economic growth, not the allowed financial import and the emergence of larger deficits and future income, plus Nianye should grasp the degree of deficit, in under the premise of unlimited spending accumulation will deal with the deficit of useful resources. Third, although the nominal financial deficit rate is relatively low, the existence of hidden deficit and overdraft deficit is not able to explain the financial risk. Because the government spending and financial and out of the standard, China's financial real state of the deficit is difficult to clarify. Although after the debt burden rate is not high, but bond range expansion should is the long-term trend, or will bring certain risks, the risk of financial centers important focused on this. Fourth, this stage financial risk important focus on the premises and center is not, especially place invisible debt risk and the "land finance" risk Eph into underestimated. The local finance risk is formed by a variety of complex factors, like regional economic development imbalance, the tax system and other rail system sex element. Future, transformation and deepen tax system of central and local financial relationship, adjust central and local powers and financial authority division, cut local authority finance to enter into the gap, is the fundamental strategy for master of recessive and overdraft deficits growth. For non tax balance increases the financial risk, the paper presents management and preparedness thoughts, namely, the excessive expansion of structural tax cuts; the issuance of license to local authorities and independent; coupled with continued the eve of the plain near primality public revenue; slowly pushed reconstruction of central and local financial relationship. ...

目錄:

內容摘要4-6Abstract6-7第1章 導論11-33    1.1 研究背景、目的、意義11-20        1.1.1 本文的研究背景11-19        1.1.2 本文的研究目的19        1.1.3 本文的研究意義19-20    1.2 國內外研究文獻綜述20-29        1.2.1 有關稅收增長和經濟增長關系研究20-23        1.2.2 財政風險研究的邏輯起點:一般理論23-26        1.2.3 與本文有關的財政風險研究26-29    1.3 論文的研究思路及邏輯結構29-31    1.4 本文的創(chuàng)新點及主要研究方法31-33        1.4.1 本文所做的創(chuàng)新努力31        1.4.2 本文的主要研究方法31-33第2章 稅收非均衡增長與財政風險33-45    2.1 稅收非均衡增長的涵義及界定33-37        2.1.1 稅收非均衡增長的風險闡釋:稅收增長理論的經濟學邏輯33-36        2.1.2 本文關于稅收非均衡增長的含義及界定36-37    2.2 稅收非均衡增長的表現(xiàn)形式37-38        2.2.1 時間序列關系:稅收超常規(guī)增長37-38        2.2.2 橫截面對比:稅收非平衡增長38    2.3 關于稅收非均衡增長或可引致的財政風險38-45        2.3.1 稅收非均衡視角的財政風險界定及其分類38-40        2.3.2 財政風險的引致因素40-42        2.3.3 基于三個不同視角的稅收增長與財政風險關系42-45第3章 稅收超常規(guī)增長中的一般財政風險45-79    3.1 稅收超常規(guī)增長與經濟增長的關系45-62        3.1.1 稅制改革以來稅收增長變動脈絡和趨勢45-51        3.1.2 稅收增長與財政收入的動態(tài)結構關系51-54        3.1.3 稅收收入規(guī)模測度:基于趨勢增長模型預測54-57        3.1.4 稅收與GDP相對量衡量:基于宏觀稅負水平視角分析57-62    3.2 稅收超常規(guī)增長的財政風險評估:實證研究62-78        3.2.1 財政風險度量標準及其測定62-72        3.2.2 稅收高增長與財政赤字水平的適度性72-74        3.2.3 稅收增長對財政風險的傳導:實證分析74-78    3.3 稅收超常規(guī)增長引發(fā)財政風險的形成機理78-79第4章 稅收非均衡增長中的地方財政風險79-109    4.1 地區(qū)間稅收增長:數據背后的解讀79-90        4.1.1 地區(qū)間財力增長:數據中的不平衡性80-82        4.1.2 不同區(qū)域稅收收入增長的特點:東部存量高,西部增長快82-84        4.1.3 地區(qū)間稅收非平衡增長及財力差異的原因解析84-89        4.1.4 地區(qū)經濟差距縮小有助于解決地區(qū)間財力失衡89-90    4.2 稅收非平衡增長中的地方財政風險:一般分析90-91    4.3 稅收非均衡增長下地方財政風險:形式及引致效應91-109        4.3.1 收入規(guī)模風險:示范效應和棘輪效應91-94        4.3.2 收入結構性風險:預算外資金和"土地財政"風險94-101        4.3.3 地方政府赤字風險:隱性負債和地方政府融資平臺101-109第5章 稅收非均衡增長中的制度財政風險109-131    5.1 分稅制改革下的中央和地方財政分配關系109-112        5.1.1 有關分稅制的簡要回顧109-110        5.1.2 分稅制暴露出的部分問題110-112    5.2 分稅制財政分配格局下的中央和地方收支分析112-119        5.2.1 分稅制下中央和地方財政實力對比分析112-115        5.2.2 分稅制下中央和地方支出義務對比分析115-119    5.3 制度性財政風險的界定及表現(xiàn)形式119-121    5.4 引致效應:地方政府融資平臺及"土地財政"風險分析121-131        5.4.1 地方政府融資平臺貸款暴露出地方隱性負債風險突出122-128        5.4.2 "土地財政"風險透支地方政府未來收益128-130        5.4.3 制度性財政風險的破解之道130-131第6章 稅收非均衡增長中的財政風險:治理與防范131-151    6.1 可適度擴大結構性減稅規(guī)模131-140        6.1.1 減稅的必要性和可行性132-135        6.1.2 減稅對財政風險的影響分析135-137        6.1.3 短期:各稅種改革推進應體現(xiàn)為民減負的主旨137-139        6.1.4 長期:以稅改為基點,擴大制度性減免,形成稅制的內在自然減免139-140    6.2 地方政府自主發(fā)債有利于緩解地方財政風險140-143        6.2.1 地方政府發(fā)行債券的歷史回顧和現(xiàn)實選擇140-141        6.2.2 允許地方自主發(fā)債對緩解地方財政風險利大于弊141-143    6.3 加大民生性公共支出有助于降低未來財政風險143-147        6.3.1 公共支出向民生性公共產品傾斜有助于化解未來財政風險143-146        6.3.2 壓縮行政性公共支出具有重要現(xiàn)實意義146-147    6.4 可逐步推進重構中央和地方財政關系147-151第7章 結論性觀點151-153參考文獻153-161后記161-163

參考文獻

  本文關鍵詞：基于稅收非均衡增長視角的財政風險問題研究，由筆耕文化傳播整理發(fā)布。