本文關(guān)鍵詞：我國稅收收入結(jié)構(gòu)對投資影響效應(yīng)的實證研究　出處：《西南財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 稅收收入結(jié)構(gòu) 全社會固定資產(chǎn)投資 投資率 稅制改革

【摘要】：改革開放以來,我國經(jīng)濟取得突飛猛進的發(fā)展,人民生活水平得到極大提高,但是高速發(fā)展之下卻隱含著許多深刻的問題。其中國民經(jīng)濟的增長過度依靠投資的拉動,在一定程度上制約了經(jīng)濟的持續(xù)健康發(fā)展。長久以來過度投資以及不合理的投資結(jié)構(gòu)已經(jīng)使得投資對經(jīng)濟的驅(qū)動乏力,也使得經(jīng)濟增長面臨新的瓶頸。十八屆三中全會報告提出要全面深化改革,并將深化經(jīng)濟體制改革作為重點,而財稅體制改革也同時被提高到前所未有的高度。深化經(jīng)濟體制改革,已經(jīng)成為國民經(jīng)濟健康發(fā)展的當(dāng)務(wù)之急和必經(jīng)之路,而稅制結(jié)構(gòu)作為財稅改革的主要內(nèi)容,對國民經(jīng)濟發(fā)展有重要意義。因而本文將稅制結(jié)構(gòu)作為研究對象具有一定的現(xiàn)實意義,具體是關(guān)于稅收收入結(jié)構(gòu)對投資影響效應(yīng)的實證研究。 在理論層面上,稅收結(jié)構(gòu)一直以來也是國內(nèi)外學(xué)者們探討的重點對象,在稅收領(lǐng)域內(nèi)的規(guī)范分析與實證研究中,稅收結(jié)構(gòu)的合理性都是重要研究課題。相關(guān)的許多研究都將稅收結(jié)構(gòu)與國民經(jīng)濟增長以及其發(fā)展要素結(jié)合進行關(guān)聯(lián)性分析。雖然關(guān)于稅收收入結(jié)構(gòu)與投資的相關(guān)研究也較多,但是本文力求通過新的研究視角來研究稅收收入結(jié)構(gòu)對投資的實際影響效應(yīng)。 本文主要按照國民經(jīng)濟東、中、西部的區(qū)域劃分,分區(qū)域進行稅收收入結(jié)構(gòu)與社會固定資產(chǎn)投資的相關(guān)研究,從檢驗判斷稅收收入對投資率產(chǎn)生的實際影響的角度出發(fā),采用1999年-2011年的相關(guān)樣本數(shù)據(jù),主要運用了簡單的統(tǒng)計基本分析法,進行較大規(guī)模的計量模型研究,從而探討歷年來我國稅收收入結(jié)構(gòu)主要包括增值稅、營業(yè)稅、消費稅、個人所得稅和企業(yè)所得稅在總稅收收入中占比以及直接稅與間接稅的比率變化對國民經(jīng)濟中固定資產(chǎn)投資率所產(chǎn)生的實際影響。結(jié)果發(fā)現(xiàn)各主要稅種在國內(nèi)稅收收入中占比對投資率產(chǎn)生了不同的影響效應(yīng),而直接稅與間接稅的比率對投資率的影響在區(qū)域間是一致的。 在實證分析的結(jié)論基礎(chǔ)之上,本文結(jié)合當(dāng)下我國稅制結(jié)構(gòu)存在的弊端,對進一步稅制改革提出借鑒性的建議。在我國區(qū)域經(jīng)濟發(fā)展差異化背景之下的改革選擇中,整體而言間接稅占比過高,必須逐漸提高直接稅的比重,實現(xiàn)整體稅制結(jié)構(gòu)的轉(zhuǎn)型；在具體稅收政策選擇上,應(yīng)該按照不同稅種影響效應(yīng)分區(qū)域從實際出發(fā)進行調(diào)整。同時,稅制改革還應(yīng)該從稅制結(jié)構(gòu)整體框架和經(jīng)濟發(fā)展的全局出發(fā),從而更好的發(fā)揮稅制結(jié)構(gòu)對經(jīng)濟的調(diào)節(jié)作用。
[Abstract]:Since the reform and opening up, China's economy has made rapid progress, the people's living standards have been greatly improved. However, under the rapid development, there are many profound problems. Among them, the growth of the national economy depends on the investment too much. To a certain extent, it restricts the sustained and healthy development of the economy. For a long time, excessive investment and unreasonable investment structure have made the drive of investment to the economy weak. The report of the third Plenary session of the 18 CPC Central Committee put forward to deepen the reform in an all-round way and focus on deepening the reform of the economic system. At the same time, the reform of the fiscal and taxation system has been raised to an unprecedented height. Deepening the reform of the economic system has become an urgent and necessary way for the healthy development of the national economy. As the main content of fiscal and tax reform, tax system structure is of great significance to the development of national economy. It is an empirical study on the effect of tax revenue structure on investment. At the theoretical level, the tax structure has been the focus of domestic and foreign scholars, in the tax field of normative analysis and empirical research. The rationality of tax structure is an important research topic. Many related studies combine tax structure with national economic growth and its elements of development. Although there is a correlation between tax revenue structure and investment. There is also more research. However, this paper tries to study the effect of tax revenue structure on investment through a new perspective. According to the regional division of the east, middle and west of the national economy, this paper studies the structure of tax revenue and the investment of social fixed assets. From the perspective of testing and judging the actual impact of tax revenue on the investment rate, this paper uses the relevant sample data from 1999 to 2011, and mainly uses the simple statistical basic analysis method. A large scale of measurement model research, so as to explore the structure of tax revenue in China over the years, including value-added tax, business tax, consumption tax. The actual effect of the ratio of individual income tax and enterprise income tax to total tax revenue and the ratio of direct tax to indirect tax on the investment rate of fixed assets in the national economy is found. The share of income has different effects on the investment rate. The ratio of direct tax to indirect tax has a consistent effect on investment rate. On the basis of the conclusion of the empirical analysis, this paper combines the drawbacks of the current tax structure of our country. In the background of the regional economic development in China, the proportion of indirect tax is too high, so we must gradually increase the proportion of direct tax. To realize the transformation of the whole tax system structure; In the choice of specific tax policy, we should adjust the effect of different tax types from the actual point of view. At the same time, the reform of tax system should start from the overall framework of the tax structure and the overall situation of economic development. In order to better play the role of tax structure to adjust the economy.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F832.48

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