發(fā)布時(shí)間：2018-06-25 16:35

  本文選題：德國(guó) + 財(cái)稅體制��； 參考：《山東師范大學(xué)》2017年碩士論文

【摘要】：經(jīng)濟(jì)如何協(xié)調(diào)發(fā)展,是大多數(shù)國(guó)家在經(jīng)濟(jì)快速發(fā)展的過程中都需要面對(duì)的問題。怎樣合理地使用財(cái)稅政策措施,來處理地區(qū)之間的經(jīng)濟(jì)發(fā)展不均衡問題,歷來是很多國(guó)家積極研究并致力于解決的。而排名世界前三經(jīng)濟(jì)強(qiáng)國(guó)的德國(guó),在使用財(cái)稅政策縮小地區(qū)經(jīng)濟(jì)間的差距上面,有著獨(dú)到的做法和有效經(jīng)驗(yàn)。自90年兩德統(tǒng)一后,5個(gè)新納入東部的聯(lián)邦州與西部的聯(lián)邦州對(duì)比,經(jīng)濟(jì)發(fā)展水平有著巨大的差距。德國(guó)有效地使用分稅制及財(cái)政轉(zhuǎn)移支付制度,成功地減輕了兩德經(jīng)濟(jì)發(fā)展不均衡的情況。如今東西兩部聯(lián)邦州的人均收入已大致相當(dāng),部分東部地區(qū)的經(jīng)濟(jì)發(fā)展水平已超西部。作為世界上最大的發(fā)展中國(guó)家,我國(guó)近年來經(jīng)濟(jì)飛速增長(zhǎng),取得了相當(dāng)矚目的成就。但與此同時(shí),我國(guó)各地域之間的經(jīng)濟(jì)差距也越來越大,最顯著的情況就在于中西部與東部地區(qū)在發(fā)展水平上有著較大的落差。我國(guó)政府采取了一系列的財(cái)稅制度,致力于縮小東西部間的經(jīng)濟(jì)差距,但事實(shí)上并未取得較大的成效。而德國(guó)在東西德統(tǒng)一之后,通過采取科學(xué)的財(cái)稅體制改革,很好地解決了東西德之間存在的巨大經(jīng)濟(jì)差距,這為我國(guó)提供了一個(gè)非常成功的范例。因此本文通過運(yùn)用比較分析法、理論與實(shí)證分析相結(jié)合等方法,對(duì)德國(guó)財(cái)稅體制進(jìn)行深入研究,從而為解決我國(guó)經(jīng)濟(jì)的協(xié)調(diào)發(fā)展問題提供一些有益的啟示。全文共分為七個(gè)部分。第一部分,介紹本文的選題背景和選題意義,以及國(guó)內(nèi)外關(guān)于德國(guó)財(cái)稅體制促進(jìn)經(jīng)濟(jì)協(xié)調(diào)發(fā)展相關(guān)的研究現(xiàn)狀。第二部分,介紹本文研究的理論基礎(chǔ),主要說明財(cái)政政策的含義,并從三個(gè)方面分別說明財(cái)政政策對(duì)經(jīng)濟(jì)協(xié)調(diào)發(fā)展的作用:(1)財(cái)政政策通過引導(dǎo)資源配置而促進(jìn)經(jīng)濟(jì)協(xié)調(diào)發(fā)展;(2)財(cái)政政策通過調(diào)整收入分配而促進(jìn)經(jīng)濟(jì)協(xié)調(diào)發(fā)展;(3)財(cái)政政策通過逆經(jīng)濟(jì)風(fēng)向調(diào)整而穩(wěn)定和促進(jìn)經(jīng)濟(jì)協(xié)調(diào)發(fā)展。第三部分,通過對(duì)東西德的經(jīng)濟(jì)概況進(jìn)行對(duì)比,說明東西德存在著巨大的經(jīng)濟(jì)差異,東德經(jīng)濟(jì)遠(yuǎn)遠(yuǎn)落后于西德經(jīng)濟(jì)。第四部分,概述了德國(guó)統(tǒng)一后的財(cái)稅體制,通過實(shí)施科學(xué)合理的財(cái)稅政策,包括稅收調(diào)節(jié)、轉(zhuǎn)移支付等具體措施,有效地解決了東西部地區(qū)經(jīng)濟(jì)發(fā)展不均衡問題,促進(jìn)了協(xié)調(diào)發(fā)展。第五部分,主要從兩個(gè)方面對(duì)德國(guó)財(cái)稅體制改革后經(jīng)濟(jì)發(fā)展的協(xié)調(diào)性進(jìn)行分析:(1)財(cái)稅制度的完善使得區(qū)域協(xié)調(diào)性增強(qiáng);(2)德國(guó)區(qū)域一體化發(fā)展水平增加。第六部分,構(gòu)建狀態(tài)空間模型,從財(cái)稅政策指標(biāo)的總量變動(dòng)和結(jié)構(gòu)變動(dòng)兩個(gè)方面,對(duì)德國(guó)的財(cái)政稅收政策促進(jìn)經(jīng)濟(jì)協(xié)調(diào)發(fā)展的效應(yīng)進(jìn)行實(shí)證檢驗(yàn)。第七部分,總結(jié)德國(guó)財(cái)稅政策的實(shí)踐經(jīng)驗(yàn),說明對(duì)我國(guó)解決經(jīng)濟(jì)差異的有益啟示。本文通過對(duì)1990年至2015年德國(guó)財(cái)稅收支與東西部收入之比的相關(guān)數(shù)據(jù)進(jìn)行比較分析,構(gòu)建了狀態(tài)空間模型,主要得出以下結(jié)論:(1)在財(cái)稅總量支出方面,財(cái)政支出與稅收對(duì)東西部經(jīng)濟(jì)差異的縮小均起到了積極的促進(jìn)作用,但財(cái)政支出政策的影響效應(yīng)遠(yuǎn)大于稅收政策的影響效應(yīng)。(2)在財(cái)稅結(jié)構(gòu)指標(biāo)變動(dòng)方面,社會(huì)福利類轉(zhuǎn)移支付、聯(lián)邦補(bǔ)充撥款以及團(tuán)結(jié)附加稅也都在不同程度上對(duì)東西部收入差距的縮小起到了促進(jìn)作用。聯(lián)邦補(bǔ)充撥款主要用于東部的經(jīng)濟(jì)建設(shè),因此對(duì)東西部經(jīng)濟(jì)差距縮小的影響效應(yīng)最為顯著,其次是團(tuán)結(jié)統(tǒng)一稅,而社會(huì)福利類轉(zhuǎn)移支出影響相對(duì)較小。在90年統(tǒng)一后,聯(lián)邦政府大力援助改造東部經(jīng)濟(jì),使之一直處于穩(wěn)步增長(zhǎng)的狀態(tài)。但同時(shí)也存在著諸多問題,主要表現(xiàn)為東部地區(qū)對(duì)政府財(cái)政的依賴性過強(qiáng)、失業(yè)形勢(shì)嚴(yán)峻、東西部的差異仍然存在等。因此進(jìn)一步縮小東西部差距的唯一方法就是持續(xù)加速東部經(jīng)濟(jì)發(fā)展�？傮w來說,聯(lián)邦德國(guó)的財(cái)稅體制改革在均衡德國(guó)東西部各地的經(jīng)濟(jì)實(shí)力、推動(dòng)德國(guó)區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展方面發(fā)揮了重要的作用。這為我國(guó)解決地域經(jīng)濟(jì)發(fā)展不均衡問題提供了十分有益的實(shí)踐經(jīng)驗(yàn)啟示:(1)轉(zhuǎn)移支付制度法律化;(2)采取“因素法”決定中央財(cái)政的轉(zhuǎn)移支付額度;(3)增強(qiáng)各地政府間的轉(zhuǎn)移支付力度;(4)學(xué)習(xí)德國(guó)的成功經(jīng)驗(yàn),實(shí)施西部大開發(fā)戰(zhàn)略。
[Abstract]:How to coordinate the development of the economy is the problem that most countries need to face in the process of rapid economic development. How to rationally use fiscal and tax policies and measures to deal with the unbalance of economic development between regions has always been studied and resolved by many countries. It has a unique practice and effective experience to reduce the regional economic gap with fiscal and tax policies. After the unification of two Germany in 90 years, 5 newly incorporated federal states of the East and the federal state of the West have a huge gap in economic development. Germany effectively uses the tax sharing system and the system of financial and political transfer payment, which has successfully reduced the two German classics. At present, the average income of the two federal states has been roughly equal, and the economic development level in some eastern regions has been over the West. As the largest developing country in the world, China has made rapid economic growth in recent years and achieved considerable achievements. At the same time, the economic gap between China and other regions is also the same. More and more, the most significant situation is that the central and western regions have a big gap in the development level. Our government has adopted a series of fiscal and tax systems to reduce the economic gap between the East and the west, but in fact, it has not achieved great success. The reform of the system has solved the huge economic gap between East and West, which provides a very successful example for our country. Therefore, this paper makes a thorough study of the German financial and tax system by means of comparative analysis, theory and empirical analysis, and provides a solution to the coordinated development of China's economy. The full text is divided into seven parts. The first part introduces the background and significance of the topic, and the research status of the domestic and foreign financial and tax system to promote the coordinated development of the economy. The second part introduces the theoretical basis of this study, mainly explains the meaning of the fiscal policy, and explains from three aspects. The role of fiscal policy on coordinated economic development: (1) fiscal policy promotes coordinated economic development by guiding the allocation of resources; (2) fiscal policy promotes coordinated economic development by adjusting income distribution; (3) fiscal policy is stable and promotes coordinated economic development through adjustment against the economic trend. The third part, through the economic concept of East and West Germany, is the economic policy. The comparison shows that there are great economic differences between East and West, East Germany economy is far behind the West German economy. In the fourth part, the financial and tax system after the reunification of Germany is summarized. Through the implementation of scientific and reasonable fiscal and tax policies, including tax adjustment, transfer payment and other specific measures, it effectively solves the imbalance of economic development between the East and the West. The fifth part, mainly from two aspects, analyses the coordination of economic development after the reform of the German fiscal and tax system: (1) the improvement of the fiscal and tax system makes the regional coordination enhanced; (2) the development level of the regional integration in Germany is increased. The state space model is constructed in the sixth part, and the total amount changes of the fiscal and tax policy indicators are changed. The two aspects of structural change are tested empirically on the effect of the fiscal and tax policies of Germany on promoting the coordinated development of the economy. The seventh part, summarizing the practical experience of the German fiscal and tax policies, illustrates the useful enlightenment to our country to solve the economic differences. The relevant data on the ratio of the fiscal and tax revenue and expenditure to the East and the West from 1990 to 2015 is analyzed in this paper. By comparing and analyzing the state space model, the main conclusions are as follows: (1) in the total amount of fiscal and tax expenditure, the fiscal expenditure and taxation have played a positive role in reducing the economic differences between the East and the west, but the effect of the fiscal expenditure policy is far greater than the effect of the tax policy. (2) the change of the fiscal and tax structure index. Face, social welfare transfer payment, federal supplementary appropriation and solidarity surcharge also promote the narrowing of the income gap between the East and the West. The federal supplementary appropriations are mainly used in the eastern economic construction, so the effect on the narrowing of the economic gap between the East and the west is the most significant, followed by the unity and unity tax. The effect of welfare transfer expenditure is relatively small. After the unification of 90 years, the federal government has made great efforts to remould the eastern economy to make it grow steadily. But there are also many problems, which are mainly manifested in the strong dependence on the government finance in the eastern region, the severe unemployment situation and the existence of the differences between the East and the west, etc. The only way to further narrow the gap between the East and the west is to continue to accelerate the economic development of the East. In general, the financial and tax reform of the Federal Republic of Germany plays an important role in balancing the economic strength of the eastern and western parts of Germany and promoting the coordinated development of the German regional economy. This provides us with the problem of solving the imbalance of regional economic development in China. Very useful practical experience Apocalypse: (1) the transfer payment system legalization; (2) take the "factor law" to decide the transfer payment line of the central finance; (3) strengthen the transfer payment among the local governments; (4) learn from the successful experience of Germany and carry out the big development strategy of the West.
【學(xué)位授予單位】：山東師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F151.6

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