本文選題：宏觀稅負水平　切入點：經濟增長　出處：《財政部財政科學研究所》2013年碩士論文　論文類型：學位論文

【摘要】：改革開放以來,我國經濟持續(xù)快速增長,GDP從1978年的3645億元,增長至2011年的472882億元,經濟增長為政府稅收增長奠定了堅實的物質基礎,同一時期的稅收收入也從519億元增長至89738億元。相比之下,稅收增長速度要遠超經濟增長速度,這引起了各界對于我國宏觀稅負水平的關注。那么,我國的宏觀稅負水平究竟是多少,是否處于合理區(qū)間之內,它與經濟增長之間存在怎樣的相關性,與國際比較處于何種位置,這一系列問題一直都是學界研究的熱點。本文的寫作目的正是就這些問題展開討論并提出自己的意見建議。 為此,本文采取理論分析和實證分析相結合的方法,對我國宏觀稅負水平的縱向發(fā)展態(tài)勢和橫向對比情況加以闡述,并在此基礎上分析宏觀稅負水平與我國經濟增長之間的內在相關性。具體來說,本文首先從理論分析入手,對國內外相關的研究進行梳理歸納,并著重介紹古典學派、凱恩斯學派和供給學派有關宏觀稅收負擔與經濟增長相關性的理論成果；然后分大中小三個口徑對我國的宏觀稅負水平分別進行測算,估算我國的合理稅負區(qū)間,并與國際主要國家進行對比分析；繼而運用計量方法對我國的宏觀稅負水平與經濟增長之間的相關性進行實證分析；最后針對我國稅收制度以及經濟體制方面存在的不足,提出相應的政策主張。 本文的研究結果表明,我國宏觀稅負水平增長較快,但整體尚處于合理區(qū)間之內,其中,小口徑和中口徑的宏觀稅負水平與發(fā)達國家相比相對偏低,但大口徑宏觀稅負水平已經處于較高的位置,必須要加以適當的控制；稅收負擔率的過快增長已經對經濟增長造成一定的負面作用,盡管其影響尚小,但仍應引起警惕；大量非稅收入的存在是造成中小口徑宏觀稅負水平與大口徑宏觀稅負水平之間巨大落差的主要原因,嚴重影響經濟秩序和政府宏觀調控能力,亟待解決。 針對上述問題,本文認為,應當從持續(xù)推進市場化改革,明確政府職能定位；確立稅收主體地位,處理好其與非稅收入的關系；優(yōu)化稅制結構,發(fā)揮稅收宏觀調控作用；完善稅收征管手段,提高征稅效率等四個方面著手,逐步解決我國在稅收方面存在的問題和困難,使宏觀稅負水平趨于合理,推動稅收與經濟增長之間的協(xié)調發(fā)展。
[Abstract]:Since the reform and opening up, the sustained and rapid economic growth of our country has increased from 364.5 billion yuan in 1978 to forty-seven trillion two hundred and eighty-eight billion two hundred million yuan in 2011. The economic growth has laid a solid material foundation for the government's tax revenue growth. In the same period, tax revenue also increased from 51.9 billion yuan to eight trillion nine hundred and seventy-three billion eight hundred million yuan. In contrast, the tax revenue growth rate is far faster than the economic growth rate, which has aroused concern from all walks of life about the level of the macro tax burden in China. What is the macro tax burden level of our country, is it within a reasonable range, what is the correlation between it and economic growth, and what position is it in when compared with the international community? The purpose of this paper is to discuss these problems and put forward some suggestions. Therefore, this paper adopts the method of combining theoretical analysis and empirical analysis to expound the vertical development situation and horizontal contrast of the macro tax burden level in China. On this basis, it analyzes the internal correlation between the level of macro tax burden and China's economic growth. Specifically, this paper begins with theoretical analysis, combs and induces relevant studies at home and abroad, and focuses on the introduction of classical school. Keynesian and supply-school theories on the correlation between macro tax burden and economic growth. And compared with the international major countries; then use the econometric method to analyze the correlation between the level of macro tax burden and economic growth in China; finally, aiming at the shortcomings of China's tax system and economic system, Put forward the corresponding policy proposition. The results of this paper show that the macro tax burden level of our country increases rapidly, but the whole is still within a reasonable range, among which, the macro tax burden level of small caliber and medium caliber is relatively low compared with that of developed countries. However, the level of macro tax burden is in a high position, it must be controlled properly, the excessive increase of tax burden rate has caused some negative effects on economic growth, although its impact is still small, it should still arouse vigilance. The existence of a large amount of non-tax income is the main cause of the huge difference between the macro tax burden level of medium and small caliber and the macro tax burden level of large caliber, which seriously affects the economic order and the macro-control ability of the government, and needs to be solved urgently. In view of the above problems, this paper holds that we should continue to promote market-oriented reform, clarify the position of government function, establish the status of tax revenue subject, deal with the relationship between tax revenue and non-tax revenue, optimize the tax system structure, and give full play to the role of tax macro-control. To improve the means of tax collection and management and improve the efficiency of tax collection, we should gradually solve the problems and difficulties existing in tax collection in our country, make the level of macro tax burden more reasonable, and promote the harmonious development between tax revenue and economic growth.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F124.1

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