【摘要】：我國正在推進(jìn)新一輪財(cái)稅體制改革,優(yōu)化稅制結(jié)構(gòu)是改革的重要任務(wù)之一。未來隨著財(cái)稅體制改革的深入,稅制結(jié)構(gòu)的優(yōu)化,特別是直接稅與間接稅比重的調(diào)整,將會持續(xù)影響我國消費(fèi)潛力的釋放。在梳理文獻(xiàn)的基礎(chǔ)上,本文運(yùn)用我國省級區(qū)域的面板數(shù)據(jù),實(shí)證分析了稅制結(jié)構(gòu)優(yōu)化對消費(fèi)的影響。結(jié)果顯示,稅制結(jié)構(gòu)優(yōu)化確能促進(jìn)我國消費(fèi)的增長,但會受到傳統(tǒng)因素和新興因素的合力影響,并據(jù)此對我國未來稅制結(jié)構(gòu)調(diào)整提出了政策建議。
[Abstract]:China is pushing forward a new round of fiscal and taxation system reform. Optimizing the tax structure is one of the important tasks of the reform. In the future, with the deepening of the reform of fiscal and taxation system, the optimization of tax system structure, especially the adjustment of the proportion of direct tax and indirect tax, will continue to affect the release of consumption potential in China. On the basis of combing the literature, this paper empirically analyzes the impact of tax structure optimization on consumption by using the panel data of provincial regions in China. The results show that the optimization of tax system structure can promote the growth of consumption in China, but it will be influenced by the combination of traditional factors and new factors. Based on this, some policy suggestions are put forward for the adjustment of future tax structure of our country.
【作者單位】： 廈門國家會計(jì)學(xué)院;
【分類號】：F812.42

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相關(guān)期刊論文 前6條

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本文編號：2381920