我國(guó)最優(yōu)宏觀稅負(fù)水平估計(jì)及區(qū)域差異性研究
發(fā)布時(shí)間：2018-09-12 14:36
【摘要】：宏觀稅負(fù)水平是用來(lái)評(píng)估一個(gè)國(guó)家總體稅負(fù)水平的重要因素。通過(guò)縱向研究不同階段的宏觀稅負(fù)這個(gè)指標(biāo),可以度量一個(gè)國(guó)家的經(jīng)濟(jì)水平與稅制兩者之間相互協(xié)調(diào)性達(dá)到何種程度;通過(guò)橫向比較不同區(qū)域的宏觀稅負(fù)水平,可以闡明一個(gè)國(guó)家各區(qū)域宏觀稅負(fù)水平的區(qū)域差異性。眾所周知,宏觀稅負(fù)問(wèn)題一直都是稅收的核心問(wèn)題,它反映了政府對(duì)稅收收入的集中程度,同時(shí)也表明了政府宏觀調(diào)控作用以及財(cái)政職能,影響著經(jīng)濟(jì)的發(fā)展與變化。因此分析探索我國(guó)宏觀稅負(fù)水平準(zhǔn)確與合理的估計(jì)、我國(guó)各省宏觀稅負(fù)水平的分析以及各區(qū)域宏觀稅負(fù)區(qū)域差異性具有十分重要的作用。主要研究?jī)?nèi)容如下:緒論。論文首先簡(jiǎn)述了選題背景和選題意義。其次是國(guó)內(nèi)外文獻(xiàn)綜述,為本文后續(xù)章節(jié)中的我國(guó)各省宏觀稅負(fù)水平分析與各區(qū)域宏觀稅負(fù)水平區(qū)域差異性研究提供研究背景及方法依據(jù)。再次是論文的研究思路、方法以及架構(gòu)。最后界定我國(guó)各區(qū)域的劃分范疇以及本文的創(chuàng)新點(diǎn)和不足點(diǎn)。第一章:理論基礎(chǔ)。這一章中的理論知識(shí)主要包括了動(dòng)態(tài)最優(yōu)化理論里面的動(dòng)態(tài)規(guī)劃理論知識(shí)和宏觀稅負(fù)經(jīng)濟(jì)理論知識(shí),為后文的模型構(gòu)建提供了理論依據(jù)。第二章:我國(guó)最優(yōu)宏觀稅負(fù)水平估計(jì)研究。本部分首先通過(guò)構(gòu)建消費(fèi)者模型,政府模型以及廠商模型,結(jié)合動(dòng)態(tài)最優(yōu)化理論中的動(dòng)態(tài)規(guī)劃最優(yōu)增長(zhǎng)模型推導(dǎo)出我國(guó)最優(yōu)宏觀稅負(fù)水平的測(cè)算公式;其次進(jìn)行實(shí)證研究,運(yùn)用索洛殘差法、永續(xù)盤存法等等方法對(duì)各個(gè)指標(biāo)在2001-2015年的基礎(chǔ)數(shù)據(jù)進(jìn)行相關(guān)處理后,得出我國(guó)最優(yōu)宏觀稅負(fù)水平為21.9531%。為后文的我國(guó)各省宏觀稅負(fù)水平研究奠定基礎(chǔ)。第三章:我國(guó)各省宏觀稅負(fù)水平研究。本部分首先介紹不同口徑的宏觀稅負(fù)相關(guān)內(nèi)容,其次測(cè)算我國(guó)各省大、中、小口徑的宏觀稅負(fù)水平,結(jié)合實(shí)證研究得出的最優(yōu)宏觀稅負(fù)水平分析了我國(guó)各省的大、中、小口徑的宏觀稅負(fù)水平。由于衡量我國(guó)各省的大口徑宏觀稅負(fù)的數(shù)據(jù)指標(biāo)比中口徑和小口徑宏觀稅負(fù)的數(shù)據(jù)指標(biāo)全面。因此得知我國(guó)大口徑宏觀稅負(fù)水平最能夠反映出我國(guó)宏觀稅負(fù)水平。為后文的我國(guó)各區(qū)域宏觀稅負(fù)水平區(qū)域差異性研究奠定基礎(chǔ)。第四章:我國(guó)各區(qū)域宏觀稅負(fù)水平區(qū)域差異性研究。在第三章研究的基礎(chǔ)上我們得知大口徑宏觀稅負(fù)水平最能夠衡量我國(guó)宏觀稅負(fù)水平。因此本章以大口徑的宏觀稅負(fù)水平為研究基礎(chǔ)。首先通過(guò)實(shí)證研究測(cè)算我國(guó)各區(qū)域大口徑的宏觀稅負(fù)水平,然后從我國(guó)各區(qū)域宏觀稅負(fù)均值水平、我國(guó)各區(qū)域宏觀稅負(fù)增長(zhǎng)率、各區(qū)域宏觀稅負(fù)離散程度以及各區(qū)域宏觀稅負(fù)彈性系數(shù)四個(gè)方面進(jìn)行分析。在各區(qū)域宏觀稅負(fù)均值水平分析方面可知:我國(guó)各區(qū)域宏觀稅負(fù)水平在2002-2004年間出現(xiàn)小幅度的下降,中部地區(qū)在2005-2011年間出現(xiàn)小幅度的上下變動(dòng)。但是從總體上來(lái)看,在2001-2015年我國(guó)各區(qū)域宏觀稅負(fù)水平基本上呈現(xiàn)出增長(zhǎng)的趨勢(shì)。除此之外,東部地區(qū)大口徑宏觀稅負(fù)水平最高,西部地區(qū)大口徑宏觀稅負(fù)水平最低,西部地區(qū)大口徑宏觀稅負(fù)水平上升幅度比東部地區(qū)和西部地區(qū)的大口徑宏觀稅負(fù)水平的幅度要大一些。在我國(guó)各區(qū)域宏觀稅負(fù)水平增長(zhǎng)率分析方面可知:我國(guó)各區(qū)域宏觀稅負(fù)增長(zhǎng)率出現(xiàn)了上下波動(dòng)的情況,并且有些年份的增長(zhǎng)率出現(xiàn)了負(fù)值,說(shuō)明了我國(guó)各區(qū)域宏觀稅負(fù)水平的不穩(wěn)定性與波動(dòng)性。在各區(qū)域宏觀稅負(fù)水平離散程度分析方面可知:我國(guó)各區(qū)域宏觀稅負(fù)水平不均衡性比較明顯,東部宏觀稅負(fù)水平離散程度最高,高于西部和中部的宏觀稅負(fù)水平離散程度。在各區(qū)域宏觀稅負(fù)水平彈性系數(shù)分析方面可知:東部區(qū)域的宏觀稅負(fù)水平彈性系數(shù)比中部和西部區(qū)域的宏觀稅負(fù)水平的彈性系數(shù)小,在2001-2011年期間,我國(guó)各區(qū)域宏觀稅負(fù)水平彈性系數(shù)均在1附近上下波動(dòng),但是在2015年宏觀稅負(fù)水平彈性系數(shù)遠(yuǎn)遠(yuǎn)偏離1,特別是中部區(qū)域和西部區(qū)域,說(shuō)明政府收入增長(zhǎng)與經(jīng)濟(jì)增長(zhǎng)協(xié)調(diào)程度沒(méi)有其他年份更協(xié)調(diào)。第五章:研究結(jié)論與政策建議。根據(jù)論文實(shí)證模型研究的結(jié)論提出具體針對(duì)性政策建議,為相關(guān)決策部門提供決策依據(jù),讓人們更加理性合理地看待當(dāng)前中國(guó)的宏觀稅負(fù)水平,縮短我國(guó)各區(qū)域間宏觀稅負(fù)水平差距,對(duì)我國(guó)經(jīng)濟(jì)均衡發(fā)展以及持續(xù)健康發(fā)展具有重要的意義。
[Abstract]:The macro tax burden level is an important factor to evaluate a country's overall tax burden level.Through the longitudinal study of the macro tax burden at different stages, we can measure the degree of coordination between the economic level of a country and the tax system. As we all know, macro-tax burden has always been the core issue of taxation. It reflects the degree of concentration of the government's tax revenue, and also shows the role of macro-control and fiscal functions of the government, affecting the development and changes of the economy. The main research contents are as follows: Introduction. Firstly, the paper briefly describes the background and significance of the topic selection. Secondly, it is the literature review at home and abroad, which is the macro-level of our provinces in the following chapters. The analysis of tax burden level and the study of regional differences of macro tax burden level in different regions provide the research background and method basis. Thirdly, it is the research ideas, methods and framework of the paper. Chapter 2: Estimation of the optimal macro-level of tax burden in China. Firstly, through the construction of consumer model, government model and manufacturer model, this part combines with the dynamic optimization theory. The optimal growth model of dynamic programming deduces the formula of calculating the optimal macro-tax burden level in China; secondly, empirical research is carried out, and the optimal macro-tax burden level in China is 21.9531% after the relevant processing of the basic data of each index in 2001-2015 by Solow residual method, sustainable inventory method and so on. Chapter 3: Research on the macro tax burden level of each province in China. This part firstly introduces the contents of macro tax burden of different calibers. Secondly, it calculates the macro tax burden level of the big, medium and small calibers of each province in China. Then it analyzes the macro tax burden level of the big, medium and small calibers of each Province in China. Because the data indicators of measuring the macro tax burden of each province in China are more comprehensive than those of medium and small calibre, we know that the macro tax burden of large calibre reflects the macro tax burden of our country best. Chapter 4: Research on regional differences of macro-tax burden level in different regions of China. On the basis of Chapter 3, we know that macro-tax burden level can best measure macro-tax burden level in China. The macro-level of tax burden is analyzed from four aspects: the average level of macro-level tax burden in each region, the growth rate of macro-level tax burden in each region, the dispersion degree of macro-level tax burden in each region and the elasticity coefficient of macro-level tax burden in each region. In 2002-2004, there was a slight decline, and the central region showed a slight upward and downward change in 2005-2011. However, overall, the macro-tax burden level of various regions in China showed an increasing trend in 2001-2015. In addition, the eastern region had the highest macro-tax burden level, and the western region had the largest macro-tax burden level. The level of tax burden is the lowest, and the level of macro-tax burden in the western region is higher than that in the eastern and Western regions. The negative growth rate shows the instability and volatility of the macro tax burden level in different regions of China. From the analysis of the dispersion degree of the macro tax burden level in different regions, we can see that the imbalance of the macro tax burden level in different regions of China is obvious, and the dispersion degree of the macro tax burden level in eastern China is the highest, which is higher than that in Western and central China. The elasticity coefficient of macro tax burden level in eastern region is smaller than that in central and Western regions. During 2001-2011, the elasticity coefficient of macro tax burden level in different regions fluctuates around 1, but in 2015, the elasticity coefficient of macro tax burden level fluctuates around 1. The elasticity coefficient of macro tax burden is far from 1, especially in the central and Western regions, indicating that there is no better coordination between government income growth and economic growth in other years. Decision-making basis, let people more rational and reasonable view of the current level of China's macro-tax burden, shorten the gap between China's various regions of macro-tax burden level, China's balanced economic development and sustainable and healthy development is of great significance.
【學(xué)位授予單位】：中南財(cái)經(jīng)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42
本文編號(hào)：2239337
[Abstract]:The macro tax burden level is an important factor to evaluate a country's overall tax burden level.Through the longitudinal study of the macro tax burden at different stages, we can measure the degree of coordination between the economic level of a country and the tax system. As we all know, macro-tax burden has always been the core issue of taxation. It reflects the degree of concentration of the government's tax revenue, and also shows the role of macro-control and fiscal functions of the government, affecting the development and changes of the economy. The main research contents are as follows: Introduction. Firstly, the paper briefly describes the background and significance of the topic selection. Secondly, it is the literature review at home and abroad, which is the macro-level of our provinces in the following chapters. The analysis of tax burden level and the study of regional differences of macro tax burden level in different regions provide the research background and method basis. Thirdly, it is the research ideas, methods and framework of the paper. Chapter 2: Estimation of the optimal macro-level of tax burden in China. Firstly, through the construction of consumer model, government model and manufacturer model, this part combines with the dynamic optimization theory. The optimal growth model of dynamic programming deduces the formula of calculating the optimal macro-tax burden level in China; secondly, empirical research is carried out, and the optimal macro-tax burden level in China is 21.9531% after the relevant processing of the basic data of each index in 2001-2015 by Solow residual method, sustainable inventory method and so on. Chapter 3: Research on the macro tax burden level of each province in China. This part firstly introduces the contents of macro tax burden of different calibers. Secondly, it calculates the macro tax burden level of the big, medium and small calibers of each province in China. Then it analyzes the macro tax burden level of the big, medium and small calibers of each Province in China. Because the data indicators of measuring the macro tax burden of each province in China are more comprehensive than those of medium and small calibre, we know that the macro tax burden of large calibre reflects the macro tax burden of our country best. Chapter 4: Research on regional differences of macro-tax burden level in different regions of China. On the basis of Chapter 3, we know that macro-tax burden level can best measure macro-tax burden level in China. The macro-level of tax burden is analyzed from four aspects: the average level of macro-level tax burden in each region, the growth rate of macro-level tax burden in each region, the dispersion degree of macro-level tax burden in each region and the elasticity coefficient of macro-level tax burden in each region. In 2002-2004, there was a slight decline, and the central region showed a slight upward and downward change in 2005-2011. However, overall, the macro-tax burden level of various regions in China showed an increasing trend in 2001-2015. In addition, the eastern region had the highest macro-tax burden level, and the western region had the largest macro-tax burden level. The level of tax burden is the lowest, and the level of macro-tax burden in the western region is higher than that in the eastern and Western regions. The negative growth rate shows the instability and volatility of the macro tax burden level in different regions of China. From the analysis of the dispersion degree of the macro tax burden level in different regions, we can see that the imbalance of the macro tax burden level in different regions of China is obvious, and the dispersion degree of the macro tax burden level in eastern China is the highest, which is higher than that in Western and central China. The elasticity coefficient of macro tax burden level in eastern region is smaller than that in central and Western regions. During 2001-2011, the elasticity coefficient of macro tax burden level in different regions fluctuates around 1, but in 2015, the elasticity coefficient of macro tax burden level fluctuates around 1. The elasticity coefficient of macro tax burden is far from 1, especially in the central and Western regions, indicating that there is no better coordination between government income growth and economic growth in other years. Decision-making basis, let people more rational and reasonable view of the current level of China's macro-tax burden, shorten the gap between China's various regions of macro-tax burden level, China's balanced economic development and sustainable and healthy development is of great significance.
【學(xué)位授予單位】：中南財(cái)經(jīng)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42
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