【摘要】：改革開放以來，各省市GDP和財政收入及稅收收入快速增長，地方經(jīng)濟實力迅速增強，為加強地方基礎(chǔ)設(shè)施建設(shè)，提高地方經(jīng)濟持續(xù)發(fā)展后勁創(chuàng)造了有利條件。而經(jīng)濟增長與財政收入及稅收收入之間的關(guān)系，即財政收入的增長是促進經(jīng)濟的增長還是會阻礙經(jīng)濟的增長，稅收收入的增長是促進經(jīng)濟增長還是阻礙經(jīng)濟的增長，一直是學(xué)者深入研究的話題。本文將以湘西州為切入點，研究湘西州經(jīng)濟增長與稅收增長和財政增長之間的關(guān)系。 本文的研究分為五大部分。第一部分是緒論。該部分首先探討了本文的研究背景和研究意義，接著對國內(nèi)外研究稅收和經(jīng)濟增長關(guān)系的文獻進行了綜述，緊接著分析了本文研究的主要內(nèi)容和研究方法及可能存在的創(chuàng)新之處。第二部分是湘西州稅收負擔(dān)的現(xiàn)狀分析。該部分從稅收負擔(dān)的概述出發(fā)，分析了湘西州各縣市稅收收入及稅收負擔(dān)現(xiàn)狀，接著又對比了湘西州和省內(nèi)其他城市以及周邊城市的稅收負擔(dān)；接著分析了湘西州總體的稅收負擔(dān)情況。第三部分是湘西州稅收負擔(dān)與經(jīng)濟增長的實證分析。該部分首先分析了湘西州稅收收入與經(jīng)濟增長的關(guān)系，然后從實證的角度出發(fā)，用數(shù)據(jù)研究得出了湘西州經(jīng)濟增長和稅收增長及財政增長之間的關(guān)系，分析結(jié)果顯示湘西稅收收入增長與經(jīng)濟增長呈負相關(guān)關(guān)系、財政收入與經(jīng)濟增長呈正相關(guān)關(guān)系的結(jié)論。第四部是湘西州稅收負擔(dān)不合理的原因分析。該部分從經(jīng)濟發(fā)展、產(chǎn)業(yè)結(jié)構(gòu)、經(jīng)濟政策和稅收政策四個方面分析了湘西州目前稅收負擔(dān)不合理的原因。 最后，本文通過分析湘西州稅收負擔(dān)存在不合理原因的分析，，并結(jié)合本文實證研究得出的湘西州經(jīng)濟增長和稅收增長及財政增長關(guān)系的結(jié)論，相應(yīng)的從經(jīng)濟增長、產(chǎn)業(yè)結(jié)構(gòu)和稅收增長提出了協(xié)調(diào)促進湘西州稅收增長和經(jīng)濟增長的對策。
[Abstract]:Since the reform and opening up, the GDP, fiscal revenue and tax revenue of provinces and cities have increased rapidly, and the local economic strength has been strengthened rapidly, which has created favorable conditions for strengthening the construction of local infrastructure and enhancing the sustainable development of local economy. And the relationship between economic growth and fiscal revenue and tax revenue, that is, whether the growth of fiscal revenue will promote economic growth or hinder economic growth, and whether the growth of tax revenue will promote economic growth or hinder economic growth, It has always been a topic of deep research for scholars. This paper studies the relationship between economic growth, tax growth and fiscal growth in Xiangxi. The research of this paper is divided into five parts. The first part is the introduction. This part first discusses the research background and significance of this paper, and then summarizes the domestic and foreign literature on the relationship between taxation and economic growth. Then it analyzes the main contents, research methods and possible innovations of this paper. The second part is the analysis of the present situation of the tax burden in Xiangxi. This part starts from the overview of tax burden, analyzes the current situation of tax revenue and tax burden in the counties and cities of Xiangxi prefecture, and then compares the tax burden between Xiangxi state and other cities in the province and surrounding cities. Then it analyzes the overall tax burden in Xiangxi. The third part is the empirical analysis of tax burden and economic growth in Xiangxi. This part first analyzes the relationship between tax revenue and economic growth in Xiangxi, and then, from the perspective of empirical analysis, obtains the relationship between economic growth, tax growth and fiscal growth in Xiangxi. The results show that there is a negative correlation between tax revenue growth and economic growth, and a positive correlation between fiscal revenue and economic growth. The fourth part is the analysis of the unreasonable tax burden in Xiangxi. This part analyzes the reasons for the unreasonable tax burden in Xiangxi from four aspects of economic development, industrial structure, economic policy and tax policy. Finally, by analyzing the unreasonable reasons of the tax burden in Xiangxi, and combining with the conclusion of the relationship between the economic growth, tax revenue growth and financial growth of Xiangxi, the paper makes a corresponding analysis of the economic growth. The industrial structure and tax revenue increase put forward the countermeasures to promote the tax growth and economic growth in Xiangxi.
【學(xué)位授予單位】：吉首大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F127

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