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  本文選題：稅收　切入點：稅前　出處：《新疆財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放以來，新疆經(jīng)濟(jì)在我國經(jīng)濟(jì)發(fā)展戰(zhàn)略的背景下快速發(fā)展，同時帶來了一些經(jīng)濟(jì)社會問題，如就業(yè)，通貨膨脹，收入分配不均。本文以新疆稅收調(diào)節(jié)基本要素收入分配為研究對象，1994年我國分稅制改革，為適應(yīng)社會主義市場經(jīng)濟(jì)做出了調(diào)整，對稅收改革具有深遠(yuǎn)的影響。1994年~2011年，新疆稅收收入年均名義增長速度達(dá)19.57%，超過了期間新疆年均名義GDP的增長速度14.44%。稅收的快速增長是新疆財政收入增長的主要動力。稅收作為政府調(diào)節(jié)基本要素收入分配的重要手段之一，對基本要素收入分配調(diào)節(jié)具有不可推卸的責(zé)任。根據(jù)我國學(xué)者對我國勞動分配份額的研究，認(rèn)為我國勞動分配份額有持續(xù)降低的趨勢。 論文主要分為三個部分，一是對新疆稅收及其結(jié)構(gòu)進(jìn)行分析，得出的結(jié)論是：以間接稅而言，增值稅與營業(yè)稅是間接稅的主要部分，以直接稅而言，，企業(yè)所得稅與個人所得稅是直接稅的主要部分。從1994年~2012年的數(shù)據(jù)分析，增值稅比重有下降趨勢，營業(yè)稅比重有上升趨勢，企業(yè)所得稅有略微上升趨勢，個人所得稅比重變化不大；二是對新疆稅前、稅后基本要素收入分配進(jìn)行分析，得出的結(jié)論是：從1996年~2011年，新疆稅后基本要素分配份額要小于稅前基本要素分配份額。以1996年~2007年新疆稅后基本要素分配份額與全國稅后平均基本要素分配份額比較，得出新疆稅后勞動分配份額比全國稅后平均勞動分配份額下降趨勢更加明顯，2007年與全國平均水平基本一致。新疆稅后資本分配份額除個別年份外要高于全國稅收資本分配份額；三是以1996年~2011年新疆增值稅比重、營業(yè)稅比重為稅收解釋變量，加上其他可能影響的解釋變量，以新疆稅前勞動分配份額作為被解釋變量進(jìn)行實證分析；以1996年~2011年新疆企業(yè)所得稅比重、個人所得稅比重作為稅收解釋變量，加上其他解釋變量，以新疆稅前、稅后勞動分配份額的絕對值作為解釋變量進(jìn)行實證分析。得出的結(jié)論是：降低增值稅比重和營業(yè)稅比重會不同程度地降低新疆稅前勞動分配份額，提高企業(yè)所得稅比重會縮小稅前、稅后勞動分配份額差距，提高個人所得稅會擴(kuò)大稅前、稅后勞動分配份額差距。
[Abstract]:Since the reform and opening up, Xinjiang's economy has developed rapidly under the background of our country's economic development strategy. At the same time, it has brought some economic and social problems, such as employment, inflation, Income distribution is uneven. This paper takes the income distribution of basic elements of tax regulation in Xinjiang as the object of study. In 1994, China's tax distribution reform made adjustments to adapt to the socialist market economy, which has a far-reaching impact on tax reform. The annual nominal growth rate of tax revenue in Xinjiang reaches 19.57%, which exceeds the average annual nominal GDP growth rate of 14.44% in Xinjiang. The rapid growth of tax revenue is the main driving force for the growth of fiscal revenue in Xinjiang. As a basic factor of government regulation, tax revenue is the main driving force of Xinjiang's fiscal revenue growth. One of the important means of distribution, On the basis of the research on the share of labor distribution in our country, the author thinks that the share of labor distribution in our country is decreasing continuously. The paper is divided into three parts: first, the tax and its structure in Xinjiang are analyzed, and the conclusion is drawn: in terms of indirect tax, value-added tax and business tax are the main part of indirect tax, and the direct tax is the main part. Enterprise income tax and personal income tax are the main parts of direct tax. From 1994 to 2012, the data analysis shows that the proportion of value-added tax has a downward trend, the proportion of business tax has an upward trend, and the proportion of enterprise income tax has a slight upward trend. The income distribution of basic factors before and after tax in Xinjiang is analyzed, and the conclusion is drawn: from 1996 to 2011, The distribution share of basic factors after tax in Xinjiang is smaller than that of basic elements before tax. The distribution share of basic elements after tax in Xinjiang from 1996 to 2007 is compared with that of the national average distribution of basic elements after tax. It is concluded that the distribution share of after-tax labor in Xinjiang is more obvious than that of the national average in 2007, which is basically the same as the national average. The share of capital distribution after tax in Xinjiang is higher than that in the whole country except in a few years. Thirdly, taking the proportion of Xinjiang value-added tax from 1996 to 2011, the proportion of business tax as the explanatory variable of tax, and the other explanatory variables that may affect, the empirical analysis is carried out with the share of labor distribution before tax in Xinjiang as the explained variable. Taking the proportion of enterprise income tax from 1996 to 2011, the proportion of individual income tax as the explanatory variable of tax, and the other explanatory variables, before tax in Xinjiang, The absolute value of after-tax labor distribution share is used as an explanatory variable for empirical analysis. The conclusion is that reducing the proportion of value-added tax and business tax will reduce the share of pre-tax labor distribution in Xinjiang to varying degrees. Increasing the proportion of enterprise income tax will narrow the gap between pre-tax and after-tax labor distribution share, and increase personal income tax will expand the gap between pre-tax and after-tax labor distribution share.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F124.7

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本文編號：1619384