本文選題：稅收中性　切入點(diǎn)：分稅中性　出處：《稅務(wù)研究》2015年04期

【摘要】：在公共經(jīng)濟(jì)的制度安排中,分稅制財(cái)政體制是核心制度,而稅制是這一核心制度的基礎(chǔ)。稅收中性是稅制設(shè)計(jì)的基本原則,一般稅是實(shí)現(xiàn)稅收中性的重要條件。促進(jìn)市場(chǎng)化程度的提高是稅收中性的重要表征。為此,本文運(yùn)用動(dòng)態(tài)面板模型對(duì)我國(guó)一般稅與地區(qū)市場(chǎng)化程度之間的關(guān)系進(jìn)行了實(shí)證分析。結(jié)果表明:在我國(guó)現(xiàn)行財(cái)稅體制下,商品勞務(wù)一般稅和生產(chǎn)要素一般稅整體上對(duì)市場(chǎng)化程度的提高起到了積極作用。但是,一般稅在政府間的現(xiàn)行分稅方法卻不利于市場(chǎng)化程度的提高,表明現(xiàn)行的分稅方式不利于稅收中性。在此基礎(chǔ)上,本文提出了構(gòu)建中性稅制的政策建議。
[Abstract]:In the system arrangement of public economy, the financial system of tax sharing is the core system, and the tax system is the basis of this core system.Tax neutrality is the basic principle of tax system design, and general tax is an important condition to realize tax neutrality.To promote the degree of marketization is an important sign of tax neutrality.In this paper, the dynamic panel model is used to analyze the relationship between general tax and the degree of regional marketization.The results show that the general tax on goods and services and the general tax on factors of production have played a positive role in the improvement of marketization under the current financial and taxation system in China.However, the current method of dividing general tax among governments is not conducive to the improvement of the degree of marketization, indicating that the current method of dividing tax is not conducive to tax neutrality.On this basis, this paper puts forward the policy recommendations of constructing neutral tax system.
【作者單位】： 武漢大學(xué);
【基金】：教育部重大攻關(guān)項(xiàng)目“我國(guó)公共財(cái)政風(fēng)險(xiǎn)評(píng)估及其防范對(duì)策研究”(項(xiàng)目編號(hào):10JZD0023)的階段性成果
【分類號(hào)】：F812.42

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本文編號(hào)：1704914