基于企業(yè)稅負(fù)視角的我國結(jié)構(gòu)性減稅研究
發(fā)布時(shí)間：2018-07-26 10:52
【摘要】：隨著我國經(jīng)濟(jì)社會的發(fā)展和進(jìn)步,人們越來越感覺到稅收的存在,越來越關(guān)心各種財(cái)稅問題。社會普遍認(rèn)為中國進(jìn)入稅感時(shí)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(quán)利的覺醒,算計(jì)納稅額度,關(guān)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(guān)心的范圍。 2008年,突如其來的國際金融危機(jī)導(dǎo)致全球經(jīng)濟(jì)衰退,且直到目前,世界經(jīng)濟(jì)仍未完全擺脫金融危機(jī)影響,受此影響,我國經(jīng)濟(jì)也進(jìn)入了調(diào)結(jié)構(gòu)、抑通脹、穩(wěn)增長的調(diào)整周期。從現(xiàn)階段我國經(jīng)濟(jì)表現(xiàn)看,經(jīng)濟(jì)復(fù)蘇的基礎(chǔ)仍不牢固,投資拉動型經(jīng)濟(jì)增長方式面臨不可持續(xù),房地產(chǎn)市場泡沫風(fēng)險(xiǎn)加劇,有效需求的擴(kuò)大受到較多因素的制約,要求宏觀經(jīng)濟(jì)決策必須做出相應(yīng)調(diào)整。而結(jié)構(gòu)性減稅作為重要宏觀調(diào)控手段,如何在改革完善中發(fā)揮其積極作用,理論界進(jìn)行了積極的探討。 從2008年國際金融危機(jī)時(shí)期“保增長”,到成功應(yīng)對危機(jī)之后的經(jīng)濟(jì)平穩(wěn)較快發(fā)展,再到2012年歐債危機(jī)引發(fā)我國經(jīng)濟(jì)再度趨穩(wěn),結(jié)構(gòu)性減稅經(jīng)歷了一個(gè)完整經(jīng)濟(jì)波動周期,在不同經(jīng)濟(jì)背景下發(fā)揮了相應(yīng)調(diào)節(jié)作用。在結(jié)構(gòu)性減稅政策已推行5年之際,從企業(yè)負(fù)擔(dān)狀況這一緯度,采取理論研究與實(shí)證研究相結(jié)合的方法,分析結(jié)構(gòu)性減稅在本輪經(jīng)濟(jì)周期中發(fā)揮的作用,討論我國結(jié)構(gòu)性減稅的發(fā)展方向和優(yōu)化路徑,進(jìn)而在當(dāng)前經(jīng)濟(jì)結(jié)構(gòu)調(diào)整背景下,為經(jīng)濟(jì)社會持續(xù)、穩(wěn)健發(fā)展夯實(shí)基礎(chǔ),具有重要的理論意義與實(shí)踐價(jià)值。 論文以結(jié)構(gòu)性減稅效應(yīng)為研究對象,采用文獻(xiàn)研究、抽樣調(diào)查、比較分析等方法,探討如何進(jìn)一步完善我國結(jié)構(gòu)性減稅政策。文章首先梳理現(xiàn)有研究成果,提出對有關(guān)觀點(diǎn)的看法和理解,并對結(jié)構(gòu)性減稅的意義進(jìn)行了分析。在此基礎(chǔ)上,梳理回顧了2008年以來我國實(shí)施的一系列結(jié)構(gòu)性減稅政策,應(yīng)用宏觀評估與實(shí)證調(diào)查相結(jié)合的方法,從企業(yè)稅負(fù)結(jié)構(gòu)、特征、變化等緯度,分析現(xiàn)行結(jié)構(gòu)性減稅政策的積極效應(yīng)和消極效應(yīng),認(rèn)為結(jié)構(gòu)性減稅既發(fā)揮了降低成本、刺激消費(fèi)、節(jié)約資源等積極作用,也存在未能降低宏觀稅負(fù)、優(yōu)化稅制功能不足、忽視地方稅建設(shè)及非稅負(fù)擔(dān)等問題。最后,論文結(jié)合分析提出了推進(jìn)營改增改革、加快建立地方稅體系、致力減輕非稅負(fù)擔(dān)等路徑建議,為進(jìn)一步完善現(xiàn)行結(jié)構(gòu)性減稅政策,推動經(jīng)濟(jì)結(jié)構(gòu)調(diào)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(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)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(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42
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