發(fā)布時間：2018-04-16 18:50

  本文選題：稅制結(jié)構(gòu) + 產(chǎn)業(yè)結(jié)構(gòu)��； 參考：《浙江財經(jīng)大學(xué)》2017年碩士論文

【摘要】：經(jīng)過三十多年的改革開放和經(jīng)濟(jì)體制改革,我國經(jīng)濟(jì)一直保持較快增長,總量不斷上升,同時,產(chǎn)業(yè)結(jié)構(gòu)也經(jīng)歷了重大變化,2012年第三產(chǎn)業(yè)比重首次超過第二產(chǎn)業(yè)比重,產(chǎn)業(yè)結(jié)構(gòu)發(fā)生了關(guān)鍵性轉(zhuǎn)變。但是,與發(fā)達(dá)國家相比仍有較大差距,節(jié)能減排的形勢依然嚴(yán)峻,因此,加快我國產(chǎn)業(yè)結(jié)構(gòu)調(diào)整和優(yōu)化升級,進(jìn)一步推動中國經(jīng)濟(jì)又好又快發(fā)展,是我國必須面對的課題。國家“十三五”規(guī)劃明確提出構(gòu)建產(chǎn)業(yè)新體系,大力推進(jìn)農(nóng)業(yè)現(xiàn)代化等要求。市場機(jī)制健全時,產(chǎn)業(yè)結(jié)構(gòu)可以完全依靠市場進(jìn)行調(diào)節(jié)。但是,如果市場失靈,則不能實(shí)現(xiàn)經(jīng)濟(jì)的自動調(diào)整,此時就需要政府的介入。稅收是國家進(jìn)行宏觀調(diào)控的重要手段,在調(diào)節(jié)產(chǎn)業(yè)結(jié)構(gòu)方面具有突出優(yōu)勢。西方經(jīng)濟(jì)學(xué)者很早就開始了對經(jīng)濟(jì)增長、產(chǎn)業(yè)結(jié)構(gòu)與稅制優(yōu)化問題的研究,研究已經(jīng)表明,稅收可以影響經(jīng)濟(jì)主體的行為,政府可以借此發(fā)揮其宏觀調(diào)控作用。目前我國正處在產(chǎn)業(yè)結(jié)構(gòu)、稅制結(jié)構(gòu)優(yōu)化調(diào)整的關(guān)鍵時期,研究稅制結(jié)構(gòu)對產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的影響,對于確保兩者協(xié)調(diào)發(fā)展,促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級目標(biāo)的實(shí)現(xiàn)具有重要意義。我國目前的稅制結(jié)構(gòu)是在1994年分稅制改革的基礎(chǔ)上建立起來的,雖然多年來一直不斷改革和完善,但依然存在很多深層次的制度問題,流轉(zhuǎn)稅比重依然過高,所得稅的調(diào)節(jié)作用未能有效發(fā)揮,“雙主體”稅制模式仍未真正建立。這些問題不僅影響稅收職能的發(fā)揮,而且還會阻礙產(chǎn)業(yè)結(jié)構(gòu)的調(diào)整。因此本文就我國現(xiàn)有稅制結(jié)構(gòu)對產(chǎn)業(yè)結(jié)構(gòu)的影響展開系統(tǒng)研究,并提出政策建議。首先,整理了稅制結(jié)構(gòu)與產(chǎn)業(yè)結(jié)構(gòu)的相關(guān)理論,包括稅制結(jié)構(gòu)的概念界定和稅制結(jié)構(gòu)優(yōu)化理論、產(chǎn)業(yè)結(jié)構(gòu)相關(guān)理論、稅制結(jié)構(gòu)對產(chǎn)業(yè)結(jié)構(gòu)的影響機(jī)制及稅制在產(chǎn)業(yè)結(jié)構(gòu)調(diào)整中的局限性;其次在運(yùn)用圖表對我國稅制結(jié)構(gòu)與產(chǎn)業(yè)結(jié)構(gòu)的現(xiàn)狀及問題進(jìn)行了描述統(tǒng)計,這一部分主要從以下三個方面展開:我國稅制結(jié)構(gòu)變遷及現(xiàn)狀分析,產(chǎn)業(yè)結(jié)構(gòu)演變及現(xiàn)狀分析,稅制結(jié)構(gòu)與產(chǎn)業(yè)結(jié)構(gòu)演進(jìn)的關(guān)聯(lián)分析;接著建立計量模型實(shí)證分析了稅制結(jié)構(gòu)與產(chǎn)業(yè)結(jié)構(gòu)之間的關(guān)系,根據(jù)稅制結(jié)構(gòu)的稅系結(jié)構(gòu)與稅種結(jié)構(gòu)兩個層次,本文實(shí)證分析分為兩個部分:首先本文選取了流轉(zhuǎn)稅比重、所得稅比重、產(chǎn)業(yè)結(jié)構(gòu)三個指標(biāo)建立VAR模型,選用了1994-2014年的數(shù)據(jù)在所建模型的基礎(chǔ)上進(jìn)行協(xié)整檢驗(yàn)、格蘭杰因果檢驗(yàn)、脈沖響應(yīng)分析、方差分解,對我國現(xiàn)有稅系結(jié)構(gòu)對產(chǎn)業(yè)結(jié)構(gòu)的影響進(jìn)行量化分析;其次,為了研究稅種結(jié)構(gòu)對產(chǎn)業(yè)結(jié)構(gòu)的影響,選取增值稅比重、消費(fèi)稅比重、營業(yè)稅比重、企業(yè)所得稅比重、個人所得稅比重和產(chǎn)業(yè)結(jié)構(gòu)六個指標(biāo)再次建立VAR模型進(jìn)行量化分析。經(jīng)過研究得出結(jié)論:稅制結(jié)構(gòu)與產(chǎn)業(yè)結(jié)構(gòu)之間具有長期均衡關(guān)系,且稅制結(jié)構(gòu)對產(chǎn)業(yè)結(jié)構(gòu)的影響是滯后的,流轉(zhuǎn)稅對產(chǎn)業(yè)結(jié)構(gòu)一直呈現(xiàn)負(fù)向影響,所得稅在短期內(nèi)表現(xiàn)為正向,但長期內(nèi)是負(fù)向,而且流轉(zhuǎn)稅對產(chǎn)業(yè)結(jié)構(gòu)變動的影響大于所得稅。不同稅種對產(chǎn)業(yè)結(jié)構(gòu)的影響存在差異,增值稅與消費(fèi)稅對產(chǎn)業(yè)結(jié)構(gòu)的影響短期內(nèi)表現(xiàn)為正向,長期內(nèi)出現(xiàn)微弱負(fù)向影響;營業(yè)稅對產(chǎn)業(yè)結(jié)構(gòu)的影響總體表現(xiàn)為負(fù)向影響,企業(yè)所得稅表現(xiàn)為正向,個人所得稅短期內(nèi)表現(xiàn)為微弱負(fù)向影響,長期內(nèi)表現(xiàn)為正向影響。由產(chǎn)業(yè)結(jié)構(gòu)變動的貢獻(xiàn)率分析可知,增值稅貢獻(xiàn)率最高,營業(yè)稅次之,消費(fèi)稅貢獻(xiàn)率總體來說不高,企業(yè)所得稅與個人所得稅的貢獻(xiàn)率都不高,說明所得稅對產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的效應(yīng)沒有得到充分發(fā)揮。最后本文根據(jù)前述研究,提出了針對性的政策建議:完善信息反饋機(jī)制;繼續(xù)推進(jìn)結(jié)構(gòu)性減稅;逐步降低流轉(zhuǎn)稅;有效提高所得稅;完善配套措施。
[Abstract]:After thirty years of reform and opening-up and economic reform, China's economy has maintained rapid growth, rising quantity, at the same time, the industrial structure has undergone major changes, in 2012 the proportion of the third industry more than the proportion of the second industry for the first time, the key to change the industrial structure. However, there is still a large gap compared with developed countries, energy saving and emission reduction the situation is still grim, therefore, to speed up China's industrial restructuring and upgrading, to further promote the China sound and rapid economic development, China must face the issue. "13th Five-Year" clearly put forward to build a new system of industry, and vigorously promote the requirements of agricultural modernization. The market mechanism, the industrial structure can completely rely on the market adjusted. However, if the market failure, and can realize automatic adjustment of the economy, the need of government intervention. The tax is for the state macro An important means of regulation, in has outstanding advantages in adjusting the industrial structure. The western economists began very early on economic growth, industrial structure and tax system optimization research, studies have shown that the tax can influence the behavior of economic agents, the government can play the role of macro-control. At present our country is in the industrial structure the optimization of tax system structure, a critical period of adjustment, effect of tax structure on the industrial structure adjustment, to ensure the coordinated development, promote the optimization has important significance to upgrade the industrial structure. The current tax system structure of our country is based on the reform of the tax system in 1994, although over the years has been continuously reform and perfect but there are still many problems, the system of deep level, the proportion of turnover tax is still too high, the income tax regulation failed to play an effective role, the "double subject" tax System has not really established. These problems not only affect the function of Taxation, but also hinder the adjustment of industrial structure. In this paper the influence of China's existing tax structure on the industrial structure is systematically studied, and put forward some policy suggestions. First, organize the relevant theory of tax structure and industrial structure, including the definition of the concept of tax structure and the optimization of tax system structure theory, the theory of industrial structure, the limitation of tax structure on the impact of industrial structure and mechanism of tax system in the adjustment of industrial structure; secondly in the use of charts on the current situation and problems of the tax system and the industrial structure of our country has carried on the description statistics, this part is mainly from the following three aspects: the analysis of the tax system the structure change and the present situation in our country, and analyzed the present situation of industrial structure evolution, analysis of evolution of tax structure and industrial structure; then establish empirical model Analysis of the relationship between tax structure and industrial structure, according to the two levels of tax structure and tax structure and tax structure, this paper is divided into two parts: firstly this paper selected the proportion of tax, the proportion of income tax, the industrial structure of the three indicators to establish the VAR model, using 1994-2014 years of data on the basis of the model on the Grainger cointegration test, Granger causality test, impulse response analysis and variance decomposition, make quantitative analysis on the impact of China's current tax system structure on industrial structure; secondly, in order to study the tax structure the structure of industry, select the proportion of value-added tax, consumption tax proportion, the proportion of corporate income tax. The proportion of tax, personal income tax and the proportion of the industrial structure of the six index again to establish VAR model for quantitative analysis. After the study concluded that: there is a long-term equilibrium relationship between tax structure and industrial structure, and Effect of tax structure on the industrial structure is lagging behind, the turnover tax on the industrial structure has been negative, the income tax in the short term is positive, but in the long term is negative, but the turnover tax is greater than the income tax effect on the change of industrial structure. There are differences in effects of taxes on industrial structure, influence of value added tax and the consumption tax on the industrial structure in the short term is positive, the long term weak negative impact; business tax impact on the industrial structure of the overall performance of negative effect, the enterprise income tax is positive, the personal income tax in the short term is weak negative effect, long term analysis showed positive effects. By the change of industrial structure contribution rate, the highest contribution rate of value-added tax business tax, the consumption tax contribution rate generally is not high, the corporate income tax and personal income tax contribution rate is not high, that the income tax on the industry The effect of structural adjustment has not been brought into full play. Finally, based on the above research, this paper puts forward specific policy recommendations: improving information feedback mechanism, continuing to promote structural tax reduction, gradually reducing turnover tax, effectively improving income tax and improving supporting measures.

【學(xué)位授予單位】：浙江財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F121.3

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本文編號：1760163