本文選題：稅制結(jié)構(gòu)　切入點：稅種結(jié)構(gòu)　出處：《遼寧大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：財稅制度改革是中國經(jīng)濟(jì)在“十二·五”規(guī)劃中的重要內(nèi)容之一，，而能否順利實現(xiàn)結(jié)構(gòu)調(diào)整，將成為關(guān)鍵。規(guī)劃指出，大規(guī)模實行結(jié)構(gòu)性減稅政策，以促進(jìn)經(jīng)濟(jì)持續(xù)快速發(fā)展。 關(guān)于稅收與經(jīng)濟(jì)增長的實證研究，經(jīng)濟(jì)學(xué)家大多立足于宏觀經(jīng)濟(jì)數(shù)據(jù)，而目前部分經(jīng)濟(jì)學(xué)家開始側(cè)重從地方入手研究中微觀數(shù)據(jù)。 本文嘗試從地方入手，以老工業(yè)基地省份遼寧省為例，運(yùn)用前沿的計量方法研究增值稅比重、營業(yè)稅比重、消費稅比重、企業(yè)所得稅比重、個人所得稅比重等地方性稅制結(jié)構(gòu)變動對經(jīng)濟(jì)增長效應(yīng)，具體分析以下幾個問題：（1）從直觀上看，稅種結(jié)構(gòu)變動與經(jīng)濟(jì)增長之間呈現(xiàn)出怎樣的增長趨勢，是正向調(diào)整還是反向調(diào)整？（2）從模型結(jié)構(gòu)上看，圍繞關(guān)系驗證和貢獻(xiàn)率差異驗證兩個思路，研究稅種結(jié)構(gòu)變動對經(jīng)濟(jì)增長效應(yīng)是否存在長期穩(wěn)定關(guān)系？稅種結(jié)構(gòu)變動是否有利于遼寧省經(jīng)濟(jì)的可持續(xù)發(fā)展？稅種結(jié)構(gòu)變動對經(jīng)濟(jì)增長效應(yīng)存在怎樣的脈沖響應(yīng)關(guān)系，以及對經(jīng)濟(jì)增長的貢獻(xiàn)率有多大的差異性？在關(guān)于遼寧省數(shù)據(jù)實證研究所要解決的問題的基礎(chǔ)之上，提出相應(yīng)的對策和建議。 論文分為五個部分，除緒論部分之外，第二部分是論文展開研究的理論基礎(chǔ)。第三部分是稅種結(jié)構(gòu)對經(jīng)濟(jì)增長效應(yīng)的現(xiàn)狀研究，第四部分是稅種結(jié)構(gòu)對經(jīng)濟(jì)增長效應(yīng)的實證研究，第五部分是論文結(jié)論以及政策建議。 緒論部分，主要介紹了研究問題的背景，論文的研究現(xiàn)狀（國內(nèi)、外文獻(xiàn)綜述），研究動機(jī)與內(nèi)容，研究方法以及可能的創(chuàng)新點和不足之處。 第二部分，稅種結(jié)構(gòu)的界定與稅種分類，稅種結(jié)構(gòu)的變動內(nèi)涵與分類，及其對經(jīng)濟(jì)增長的效應(yīng)機(jī)制與傳導(dǎo)路徑。先對稅種結(jié)構(gòu)、稅種結(jié)構(gòu)的變動作了明確的解釋，依據(jù)成因和幅度對稅種結(jié)構(gòu)的變動作了分類，然后討論了稅種結(jié)構(gòu)對經(jīng)濟(jì)增長效應(yīng)是通過哪些要素來完成的，這些要素又是通過怎樣的內(nèi)在傳導(dǎo)機(jī)制與途徑來實現(xiàn)的，這樣為論文的模型部分奠定了理論基礎(chǔ)。 第三部分，遼寧省稅種結(jié)構(gòu)對經(jīng)濟(jì)增長效應(yīng)的描述性分析。先從總量的角度，運(yùn)用比較分析方法，直觀描述一下遼寧省稅收總量與經(jīng)濟(jì)總量之間的橫向與縱向關(guān)系以及遼寧省稅負(fù)①與全國稅負(fù)的關(guān)系；然后從結(jié)構(gòu)角度，再次運(yùn)用比較分析方法描述遼寧省各個稅種所占該省總稅收比重與該省經(jīng)濟(jì)增長率之間的關(guān)系，以發(fā)現(xiàn)二者之間的規(guī)律。而這一章也與稅種結(jié)構(gòu)變動的分類相對應(yīng)。 第四部分，遼寧省稅種結(jié)構(gòu)變動對經(jīng)濟(jì)增長影響的實證分析。主要從兩個方面的目的進(jìn)行考察：一是驗證遼寧省稅種結(jié)構(gòu)的變動對經(jīng)濟(jì)增長影響的存在性，針對這個目的，主要運(yùn)用經(jīng)典回歸模型、因果關(guān)系模型進(jìn)行檢驗；二是考察遼寧省稅種結(jié)構(gòu)的變動對經(jīng)濟(jì)增長貢獻(xiàn)程度不同，驗證它們之間的內(nèi)在差異。針對這個目的，采用了向量自回歸（VAR）模型、脈沖響應(yīng)分析及其方差分解等計量方法。 第五部分，結(jié)論及其政策建議。在第四章實證分析的基礎(chǔ)上，對遼寧省稅種結(jié)構(gòu)的變動對經(jīng)濟(jì)增長的影響產(chǎn)生的結(jié)論進(jìn)行全面的概括，并針對其中的問題，提出了相應(yīng)的政策性建議。
[Abstract]:The reform of fiscal and taxation system is one of the important contents of China's economy in the "twelve. Five" plan. Whether or not we can successfully achieve structural adjustment will become the key.
As for the empirical research on tax and economic growth, most economists are based on macro economic data, and now some economists begin to focus on microeconomic data.
This paper attempts to start with the old industrial base in Liaoning Province as an example, application of advanced econometric method of VAT proportion, the proportion of sales tax, consumption tax proportion, the proportion of corporate income tax, personal income tax proportion of local tax structure change to economic growth effect, analyzes the following questions: (1) from intuitively, between tax structure and economic growth showed a growth trend of how the positive adjustment or reverse adjustment? (2) from the model structure, focus on verification two ideas differences between verification and the contribution rate of economic growth effect, whether there is a long-term stable relationship between the change of tax structure and tax structure change is? Is conducive to sustainable economic development in Liaoning province? What kind of relationship exists impulse response to economic growth effects of the changes in the tax structure, and the contribution rate of economic growth have much difference On the basis of the problems to be solved in the empirical research of Liaoning province data, the corresponding countermeasures and suggestions are put forward.
This paper is divided into five parts, in addition to the introduction, the second part is the theoretical basis of this thesis. The third part is the present situation of tax structure on economic growth effect, the fourth part is the empirical research on economic growth effects of the tax structure, the fifth part is the conclusion and policy recommendations.
The introduction part mainly introduces the background of the research, the current research situation of the paper (domestic and foreign literature review), research motivation and content, research methods and possible innovations and shortcomings.
The second part, the definition and classification of taxes tax structure, and classification of changes in tax structure and its connotation, the effect mechanism and conduction path of economic growth. The tax structure, the change of tax structure clearly explained, according to the classification change causes and extent of tax structure, the tax structure is then discussed accomplished by what factors on the economic growth effect of these factors is realized through the inherent conduction mechanism and the way how, such as the model lays a theoretical foundation.
The third part, descriptive analysis of Liaoning province tax structure on economic growth effect. First, from the total point of view, using the method of comparative analysis, describe the relationship between horizontal and vertical directly between tax revenue and economic output in Liaoning province and Liaoning province and the relationship between national tax burden; and then from the structural perspective, again using the method of comparative analysis description Liaoning Province, the various types of taxes accounted for the province's total tax proportion and the relationship between the economic growth rate, in order to find the relationship between the two laws. And this chapter also with the classification of taxes structure change correspondingly.
The fourth part, the empirical analysis on the impact of economic growth in Liaoning province tax structure. The thesis mainly studies from two aspects: one is to verify the tax structure in Liaoning Province in existence on the impact of economic growth, for this purpose, the main use of the classical regression model, causality test model; two is to investigate tax structure Liaoning Province, the changes of the degree of contribution to economic growth, verify the inherent differences between them. For this purpose, using a vector autoregressive (VAR) model, impulse response analysis and variance decomposition measurement method.
The fifth part is the conclusion and policy recommendations. On the basis of the fourth chapter empirical analysis, the conclusion of the impact of the change of tax structure in Liaoning Province on economic growth is summarized, and corresponding policy recommendations are put forward.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F127

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