基于企業(yè)稅負視角的我國結構性減稅研究
發(fā)布時間：2018-07-26 10:52
【摘要】：隨著我國經濟社會的發(fā)展和進步,人們越來越感覺到稅收的存在,越來越關心各種財稅問題。社會普遍認為中國進入稅感時代,日益被納稅人感知到的稅收,也越來越刺激著中國納稅人權利的覺醒,算計納稅額度,關心政府稅收使用,要求稅款支出更多用于民生等,也越來越成為納稅人關心的范圍。 2008年,突如其來的國際金融危機導致全球經濟衰退,且直到目前,世界經濟仍未完全擺脫金融危機影響,受此影響,我國經濟也進入了調結構、抑通脹、穩(wěn)增長的調整周期。從現(xiàn)階段我國經濟表現(xiàn)看,經濟復蘇的基礎仍不牢固,投資拉動型經濟增長方式面臨不可持續(xù),房地產市場泡沫風險加劇,有效需求的擴大受到較多因素的制約,要求宏觀經濟決策必須做出相應調整。而結構性減稅作為重要宏觀調控手段,如何在改革完善中發(fā)揮其積極作用,理論界進行了積極的探討。 從2008年國際金融危機時期“保增長”,到成功應對危機之后的經濟平穩(wěn)較快發(fā)展,再到2012年歐債危機引發(fā)我國經濟再度趨穩(wěn),結構性減稅經歷了一個完整經濟波動周期,在不同經濟背景下發(fā)揮了相應調節(jié)作用。在結構性減稅政策已推行5年之際,從企業(yè)負擔狀況這一緯度,采取理論研究與實證研究相結合的方法,分析結構性減稅在本輪經濟周期中發(fā)揮的作用,討論我國結構性減稅的發(fā)展方向和優(yōu)化路徑,進而在當前經濟結構調整背景下,為經濟社會持續(xù)、穩(wěn)健發(fā)展夯實基礎,具有重要的理論意義與實踐價值。 論文以結構性減稅效應為研究對象,采用文獻研究、抽樣調查、比較分析等方法,探討如何進一步完善我國結構性減稅政策。文章首先梳理現(xiàn)有研究成果,提出對有關觀點的看法和理解,并對結構性減稅的意義進行了分析。在此基礎上,梳理回顧了2008年以來我國實施的一系列結構性減稅政策,應用宏觀評估與實證調查相結合的方法,從企業(yè)稅負結構、特征、變化等緯度,分析現(xiàn)行結構性減稅政策的積極效應和消極效應,認為結構性減稅既發(fā)揮了降低成本、刺激消費、節(jié)約資源等積極作用,也存在未能降低宏觀稅負、優(yōu)化稅制功能不足、忽視地方稅建設及非稅負擔等問題。最后,論文結合分析提出了推進營改增改革、加快建立地方稅體系、致力減輕非稅負擔等路徑建議,為進一步完善現(xiàn)行結構性減稅政策,推動經濟結構調整提供參考。
[Abstract]:With the development and progress of our country's economy and society, people feel the existence of tax more and more, and pay more and more attention to all kinds of fiscal and taxation problems. The society generally thinks that when China enters the era of tax sense, the tax revenue, which is increasingly perceived by taxpayers, is also more and more stimulating the awakening of Chinese taxpayers' rights, calculating the tax amount, caring about the use of government taxes, and demanding that tax expenditures be used more for the people's livelihood, and so on. In 2008, the sudden international financial crisis led to the global recession, and until now, the world economy has not been completely free from the impact of the financial crisis, Our country economy also entered the adjustment structure, suppresses the inflation, the steady growth adjustment cycle. Judging from the present economic performance of our country, the foundation of economic recovery is still not firm, the mode of investment-led economic growth is not sustainable, the risk of real estate market bubble is aggravated, and the expansion of effective demand is restricted by many factors. Macroeconomic decisions must be adjusted accordingly. As an important means of macro-control, how to play an active role in the reform and perfection of structural tax reduction has been discussed actively in the theoretical circle. From "keeping growth" during the international financial crisis in 2008, to the steady and rapid economic development after successfully coping with the crisis, to the fact that the European debt crisis in 2012 caused the Chinese economy to stabilize again, the structural tax reduction experienced a complete cycle of economic fluctuations. In the different economic background to play a corresponding regulatory role. When the structural tax reduction policy has been implemented for five years, from the perspective of enterprise burden situation, this paper analyzes the role of structural tax reduction in the current economic cycle by combining theoretical research with empirical research. This paper discusses the development direction and optimization path of structural tax reduction in China. Under the background of current economic structure adjustment, it is of great theoretical significance and practical value to lay a solid foundation for the sustained and steady development of economy and society. Taking the effect of structural tax reduction as the research object, this paper discusses how to further improve the structural tax reduction policy in China by the methods of literature research, sampling investigation and comparative analysis. This paper first reviews the existing research results, puts forward the views and understanding of the relevant views, and analyzes the significance of structural tax reduction. On this basis, this paper reviews a series of structural tax reduction policies implemented in China since 2008, applies the method of combining macro assessment and empirical investigation, from the perspective of corporate tax burden structure, characteristics, changes and so on. By analyzing the positive and negative effects of the current structural tax reduction policy, it is concluded that the structural tax reduction not only plays a positive role in reducing costs, stimulating consumption and saving resources, but also fails to reduce the macro tax burden and optimizes the functions of the tax system. Neglect of local tax construction and non-tax burden and other issues. Finally, the paper puts forward some suggestions such as promoting the reform of camp reform, speeding up the establishment of local tax system and reducing the non-tax burden, which provides a reference for the further improvement of the current structural tax reduction policy and the promotion of economic restructuring.
【學位授予單位】：華中師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42
本文編號：2145778
[Abstract]:With the development and progress of our country's economy and society, people feel the existence of tax more and more, and pay more and more attention to all kinds of fiscal and taxation problems. The society generally thinks that when China enters the era of tax sense, the tax revenue, which is increasingly perceived by taxpayers, is also more and more stimulating the awakening of Chinese taxpayers' rights, calculating the tax amount, caring about the use of government taxes, and demanding that tax expenditures be used more for the people's livelihood, and so on. In 2008, the sudden international financial crisis led to the global recession, and until now, the world economy has not been completely free from the impact of the financial crisis, Our country economy also entered the adjustment structure, suppresses the inflation, the steady growth adjustment cycle. Judging from the present economic performance of our country, the foundation of economic recovery is still not firm, the mode of investment-led economic growth is not sustainable, the risk of real estate market bubble is aggravated, and the expansion of effective demand is restricted by many factors. Macroeconomic decisions must be adjusted accordingly. As an important means of macro-control, how to play an active role in the reform and perfection of structural tax reduction has been discussed actively in the theoretical circle. From "keeping growth" during the international financial crisis in 2008, to the steady and rapid economic development after successfully coping with the crisis, to the fact that the European debt crisis in 2012 caused the Chinese economy to stabilize again, the structural tax reduction experienced a complete cycle of economic fluctuations. In the different economic background to play a corresponding regulatory role. When the structural tax reduction policy has been implemented for five years, from the perspective of enterprise burden situation, this paper analyzes the role of structural tax reduction in the current economic cycle by combining theoretical research with empirical research. This paper discusses the development direction and optimization path of structural tax reduction in China. Under the background of current economic structure adjustment, it is of great theoretical significance and practical value to lay a solid foundation for the sustained and steady development of economy and society. Taking the effect of structural tax reduction as the research object, this paper discusses how to further improve the structural tax reduction policy in China by the methods of literature research, sampling investigation and comparative analysis. This paper first reviews the existing research results, puts forward the views and understanding of the relevant views, and analyzes the significance of structural tax reduction. On this basis, this paper reviews a series of structural tax reduction policies implemented in China since 2008, applies the method of combining macro assessment and empirical investigation, from the perspective of corporate tax burden structure, characteristics, changes and so on. By analyzing the positive and negative effects of the current structural tax reduction policy, it is concluded that the structural tax reduction not only plays a positive role in reducing costs, stimulating consumption and saving resources, but also fails to reduce the macro tax burden and optimizes the functions of the tax system. Neglect of local tax construction and non-tax burden and other issues. Finally, the paper puts forward some suggestions such as promoting the reform of camp reform, speeding up the establishment of local tax system and reducing the non-tax burden, which provides a reference for the further improvement of the current structural tax reduction policy and the promotion of economic restructuring.
【學位授予單位】：華中師范大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42
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