本文選題：直接稅 + 間接稅　； 參考：《中國(guó)財(cái)政科學(xué)研究院》2017年碩士論文

【摘要】：1994年稅制改革確立了間接稅在我國(guó)稅制結(jié)構(gòu)中的主導(dǎo)地位。經(jīng)過(guò)二十多年的改革和調(diào)整,間接稅比重過(guò)高的局面仍未改變。近年來(lái),我國(guó)經(jīng)濟(jì)邁入新常態(tài),實(shí)體經(jīng)濟(jì)增長(zhǎng)乏力,企業(yè)普遍反映稅負(fù)過(guò)重,降低企業(yè)稅收負(fù)擔(dān)成為社會(huì)熱點(diǎn)問(wèn)題,也成為政府與市場(chǎng)關(guān)系的焦點(diǎn)。論文認(rèn)為我國(guó)間接稅比重過(guò)高的稅制結(jié)構(gòu)與稅收的自我穩(wěn)定機(jī)制相悖,在企業(yè)盈利能力較弱時(shí),以間接稅為主體的稅制結(jié)構(gòu)不利于企業(yè)的良性發(fā)展,這也是目前企業(yè)稅負(fù)感較高的重要原因�；诖�,本文從企業(yè)視角分析了直接稅與間接稅的稅收負(fù)擔(dān),以期對(duì)優(yōu)化稅制結(jié)構(gòu)提供新思路。本文首先研究了最優(yōu)稅制理論,并從定性的角度分析直接稅與間接稅的性質(zhì)特征,從收入效應(yīng)、替代效應(yīng)、結(jié)構(gòu)效應(yīng)三個(gè)方面解釋了直接稅與間接稅的優(yōu)缺點(diǎn)。還從稅負(fù)轉(zhuǎn)嫁理論入手,研究分析了在不同供求價(jià)格彈性水平下企業(yè)的稅收負(fù)擔(dān)問(wèn)題,并且進(jìn)一步分析了不同的直接稅、間接稅結(jié)構(gòu)下企業(yè)的稅收負(fù)擔(dān)問(wèn)題。得出了以下四點(diǎn)結(jié)論:1、間接稅可以成為企業(yè)的稅收負(fù)擔(dān);2、不同經(jīng)濟(jì)周期直接稅、間接稅稅負(fù)影響不同3、間接稅與直接稅對(duì)企業(yè)的稅收負(fù)擔(dān)輕重并非一成不變,在企業(yè)盈利低于一定水平時(shí),間接稅稅收負(fù)擔(dān)較重,反之,直接稅稅收負(fù)擔(dān)較重;4、間接稅在收入分配和企業(yè)發(fā)展方面與自動(dòng)穩(wěn)定器功能相悖。為了對(duì)我國(guó)企業(yè)的實(shí)際稅負(fù)水平進(jìn)行分析,本文針對(duì)當(dāng)前的稅率水平,對(duì)不同轉(zhuǎn)嫁水平下直接稅和間接稅稅負(fù)相同時(shí)的利潤(rùn)均衡點(diǎn)做出了模擬分析,發(fā)現(xiàn)在我國(guó)工業(yè)企業(yè)當(dāng)前的利潤(rùn)水平下,稅負(fù)轉(zhuǎn)嫁只有超過(guò)50%,對(duì)企業(yè)僅征收間接稅的稅負(fù)才低于僅征收直接稅的稅負(fù)。并且通過(guò)推導(dǎo)稅負(fù)轉(zhuǎn)嫁因子與供求價(jià)格彈性的關(guān)系,針對(duì)不同行業(yè)的供求水平進(jìn)行了粗略的估算,得出我國(guó)大部分行業(yè)企業(yè)稅負(fù)轉(zhuǎn)嫁能力有限,間接稅稅收負(fù)擔(dān)較重的結(jié)論。然后本文總結(jié)了兩個(gè)發(fā)達(dá)國(guó)家以及金磚四國(guó)稅制結(jié)構(gòu)變遷的歷史經(jīng)驗(yàn),認(rèn)為一國(guó)直接稅與間接稅結(jié)構(gòu)主要受到經(jīng)濟(jì)發(fā)展水平、工業(yè)化進(jìn)程、政府政策取向以及稅收征管水平四個(gè)因素的影響,我國(guó)目前已經(jīng)具備優(yōu)化稅收結(jié)構(gòu)的必要條件,逐步提高直接稅比重實(shí)有必要。最后本文對(duì)于改進(jìn)我國(guó)直接稅與間接稅結(jié)構(gòu)提出了四點(diǎn)建議:1、提高直接稅所占比重,初次分配與再分配中都要注重公平;2、優(yōu)化間接稅設(shè)計(jì),實(shí)質(zhì)性降低企業(yè)的稅收負(fù)擔(dān);3、合理搭配直接稅與間接稅稅種;4、加強(qiáng)對(duì)相關(guān)制度的配套改革。
[Abstract]:The tax system reform in 1994 established the dominant position of indirect tax in the tax system structure of our country.After more than 20 years of reform and adjustment, the situation of excessive proportion of indirect taxes has not changed.In recent years, the economy of our country has entered into the new normal, the real economy growth is weak, the enterprises generally reflect the excessive tax burden, reducing the tax burden of the enterprises becomes the hot issue of the society, and also becomes the focus of the relation between the government and the market.The paper holds that the tax system structure with a high proportion of indirect tax is contrary to the self-stabilization mechanism of taxation. When the profitability of enterprises is weak, the tax structure with indirect tax as the main body is not conducive to the benign development of enterprises.This is also an important reason for the high sense of corporate tax burden.Based on this, this paper analyzes the tax burden of direct tax and indirect tax from the perspective of enterprises, in order to provide a new way to optimize the structure of tax system.In this paper, the theory of optimal tax system is studied, and the characteristics of direct tax and indirect tax are analyzed qualitatively. The advantages and disadvantages of direct tax and indirect tax are explained from three aspects: income effect, substitution effect and structure effect.Starting with the theory of tax burden transfer, this paper studies and analyzes the tax burden of enterprises under different price elasticity levels of supply and demand, and further analyzes the tax burden of enterprises under different direct and indirect tax structures.This paper draws the following four conclusions: 1, indirect tax can become the tax burden of enterprises. 2. Direct taxes in different business cycles and indirect taxes have different effects. Indirect taxes and direct taxes do not always affect the tax burden of enterprises.When the profit of the enterprise is below a certain level, the tax burden of indirect tax is heavy, whereas the burden of direct tax is heavy. The indirect tax is contrary to the function of automatic stabilizer in the aspects of income distribution and enterprise development.In order to analyze the actual tax burden level of Chinese enterprises, this paper makes a simulation analysis on the profit equilibrium point of direct tax and indirect tax burden under the same tax burden under different transfer levels according to the current tax rate level.It is found that under the current profit level of industrial enterprises in China, only more than 50% of the tax burden is passed on, and the burden of indirect tax on enterprises is lower than that of only direct tax.By deducing the relationship between tax burden transfer factor and price elasticity of supply and demand, this paper gives a rough estimate of the level of supply and demand in different industries, and draws the conclusion that most enterprises in our country have limited tax burden transfer ability and heavy indirect tax burden.Then this paper summarizes the historical experience of the changes of tax system structure in two developed countries as well as the BRIC countries, and holds that the direct and indirect tax structure of one country is mainly affected by the level of economic development and the process of industrialization.Because of the influence of four factors, the orientation of government policy and the level of tax collection and management, our country has already possessed the necessary conditions for optimizing the tax structure at present, and it is necessary to increase the proportion of direct tax gradually.Finally, this paper puts forward four suggestions to improve the structure of direct tax and indirect tax in our country, and increase the proportion of direct tax. In the initial distribution and redistribution, we should pay attention to fairness and optimize the design of indirect tax.Substantially reduce the tax burden of enterprises, reasonably match the direct and indirect taxes and strengthen the supporting reform of the related systems.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42

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