本文關(guān)鍵詞： 宏觀稅負(fù) 經(jīng)濟(jì)增長(zhǎng) 稅負(fù)結(jié)構(gòu) 內(nèi)生增長(zhǎng)模型　出處：《中國科學(xué)技術(shù)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放三十年以來,中國的經(jīng)濟(jì)增長(zhǎng)取得了舉世矚目的成就,GDP年均增長(zhǎng)率接近10%,這種罕見的持續(xù)高速增長(zhǎng)被稱為“中國奇跡”。而與此相伴,我國的稅收收入在過去的十年中也表現(xiàn)出“超凡”的增長(zhǎng)態(tài)勢(shì),這一現(xiàn)象引起了社會(huì)各界的關(guān)注,各界學(xué)者們就是否應(yīng)該減稅進(jìn)行了激烈的討論。 稅收負(fù)擔(dān)問題一直是國家稅收政策的核心問題,它不僅影響到家庭與企業(yè)的負(fù)擔(dān)水平,還影響到國家宏觀調(diào)控與集中財(cái)力的能力,并最終影響到經(jīng)濟(jì)的持續(xù)發(fā)展。稅負(fù)水平歷來是個(gè)敏感的問題,合理的稅收政策有利于促進(jìn)經(jīng)濟(jì)的協(xié)調(diào)穩(wěn)健發(fā)展,能為我國宏觀經(jīng)濟(jì)營(yíng)造良好的外部環(huán)境：而不恰當(dāng)?shù)亩愂照邉t會(huì)導(dǎo)致經(jīng)濟(jì)運(yùn)行的困難,減弱社會(huì)經(jīng)濟(jì)資源的配置效率,加大社會(huì)經(jīng)濟(jì)運(yùn)行的風(fēng)險(xiǎn)。 本文基于內(nèi)生增長(zhǎng)模型框架,多層次、多視角的分析了我國的宏觀稅負(fù)問題,大致可以分為以下幾部分：第一章為緒論,包括研究背景與意義、研究思路、研究方法、研究的創(chuàng)新與不足等；第二章為文獻(xiàn)回顧與相關(guān)理論概述,包括宏觀稅負(fù)與經(jīng)濟(jì)增長(zhǎng)研究領(lǐng)域的國內(nèi)外研究現(xiàn)狀及宏觀稅負(fù)與經(jīng)濟(jì)增長(zhǎng)的相關(guān)理論,為后續(xù)的研究做好鋪墊與準(zhǔn)備；第三章為我國宏觀稅負(fù)水平高低的研究,分析了我國近年來稅收收入的增長(zhǎng)情況及其與經(jīng)濟(jì)增長(zhǎng)的關(guān)系,并測(cè)算了我國三大口徑的宏觀稅負(fù)水平,在此基礎(chǔ)之上通過多層次的比較分析,對(duì)我國宏觀稅負(fù)水平的高低問題做出了客觀的評(píng)判,得出我國總體宏觀稅負(fù)水平偏高的結(jié)論；第四章為進(jìn)一步的拓展研究,在前文論述的基礎(chǔ)上分析我國的稅負(fù)結(jié)構(gòu),通過運(yùn)用模型構(gòu)建與實(shí)證分析相結(jié)合的研究方法探討了我國稅負(fù)結(jié)構(gòu)對(duì)經(jīng)濟(jì)增長(zhǎng)的影響效應(yīng),稅負(fù)結(jié)構(gòu)對(duì)影響經(jīng)濟(jì)增長(zhǎng)的其他相關(guān)因素(如投資,創(chuàng)新,市場(chǎng)化水平等)的影響效應(yīng),以及稅負(fù)結(jié)構(gòu)對(duì)我國城鄉(xiāng)收入差距的影響效應(yīng),研究得出,我國現(xiàn)行的勞動(dòng)收入稅不利于經(jīng)濟(jì)增長(zhǎng)且拉大城鄉(xiāng)差距；資本收入稅不利于經(jīng)濟(jì)增長(zhǎng)但有利于縮小我國城鄉(xiāng)差距；消費(fèi)支出稅促進(jìn)經(jīng)濟(jì)增長(zhǎng)但不利于城鄉(xiāng)差距的平衡；第五章為研究結(jié)論與政策建議部分,給出了本文的研究結(jié)論,并對(duì)我國當(dāng)前的稅負(fù)政策提出一些科學(xué)的推斷和政策建議。
[Abstract]:Since the reform and opening up three decades ago, China's economic growth has made remarkable achievements. The average annual GDP growth rate is close to 10 percent. This rare sustained and rapid growth is called the "Chinese miracle." In the past ten years, the tax revenue of our country has also shown a "extraordinary" growth trend, which has aroused the attention of all walks of life, and scholars from all walks of life have had a heated discussion on whether or not tax reduction should be reduced. The issue of tax burden has always been the core issue of the state's tax policy. It not only affects the burden level of households and enterprises, but also affects the state's macro-control and ability to pool its financial resources. The level of tax burden has always been a sensitive issue. A reasonable tax policy is conducive to the coordinated and steady development of the economy. It can create a good external environment for China's macro economy: improper tax policy will lead to difficulties in economic operation, weaken the efficiency of social and economic resources allocation, and increase the risk of social economic operation. Based on the framework of endogenous growth model, this paper analyzes the macro tax burden in China from multiple levels and perspectives. It can be divided into the following parts: the first chapter is the introduction, including the research background and significance, research ideas, research methods. The second chapter is a review of literature and a summary of relevant theories, including the domestic and foreign research status in the field of macro tax burden and economic growth, and the relevant theories of macro tax burden and economic growth. The third chapter is the study of the level of macro tax burden in China, and analyzes the growth of tax revenue and its relationship with economic growth in recent years. On the basis of multi-level comparative analysis, the author makes an objective judgment on the level of macro tax burden in China, and draws the conclusion that the overall macro tax burden level of our country is on the high side. In chapter 4th, we analyze the tax burden structure of our country on the basis of the previous discussion, and discuss the effect of tax burden structure on the economic growth by using the research method of model construction and empirical analysis. The effects of tax burden structure on other related factors (such as investment, innovation, market-oriented level, etc.) and the effects of tax burden structure on the income gap between urban and rural areas in China are studied. China's current labor income tax is not conducive to economic growth and widen the urban-rural gap; capital income tax is not conducive to economic growth but conducive to narrowing the gap between urban and rural areas; consumption expenditure tax to promote economic growth but not conducive to the balance of the urban-rural gap; Chapter 5th is the part of research conclusion and policy suggestion, and gives the conclusion of this paper, and puts forward some scientific inferences and policy suggestions to the current tax burden policy of our country.
【學(xué)位授予單位】：中國科學(xué)技術(shù)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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