本文選題：稅制結構 + 國民生產(chǎn)總值��； 參考：《山東大學》2013年碩士論文

【摘要】：稅收是調(diào)節(jié)資源配置和收入分配的重要經(jīng)濟手段,稅制結構是國家稅收體系的整體布局與結構。一九九四年的稅制改革,標志著我國的稅制建設進入了一個全方位發(fā)展的新時期,適應于市場經(jīng)濟的現(xiàn)代稅制結構逐步建立起來。然而,由于九四年的稅制改革過于強調(diào)以流轉(zhuǎn)稅為主體的稅制結構,在稅種的設計上過于突出增值稅的地位與作用,而忽略了對經(jīng)濟具有內(nèi)在穩(wěn)定功能的所得稅,這使得我國的稅制結構不盡合理,稅收收入難以在經(jīng)濟波動時期較好地滿足政府的支出需要,稅收調(diào)節(jié)經(jīng)濟的杠桿作用受到限制。 針對我國流轉(zhuǎn)稅占主體、稅制結構不合理的現(xiàn)狀,本文從稅類角度出發(fā),運用我國1994-2010年的分省面板數(shù)據(jù),建立計量模型,考察稅制結構對于經(jīng)濟總量增長及消費與投資的影響,為構建適合我國經(jīng)濟形勢的稅制結構提出政策建議。 本文共分為五章,第一章為引言部分,主要介紹了與研究相關的背景、概念、論文的研究方法與思路、論文的創(chuàng)新與不足等,突出了寫作的主題。第二章為理論與文獻綜述部分,主要從稅制結構與經(jīng)濟增長相關理論研究綜述、稅制結構與經(jīng)濟增長實證研究綜述兩個方面進行理論與實證的梳理。第三章為我國稅制結構與經(jīng)濟增長的狀況考察,本章通過圖文結合的形式,對我國稅制結構狀況以及經(jīng)濟增長的現(xiàn)狀分別進行了詳細的描述與分析,為后文實證分析打下基礎。第四章為我國稅制結構與經(jīng)濟增長關系的實證分析。本章首先從理論入手構建了相關的理論分析模型,進而通過構建實證模型,運用適宜的計量方法,實證分析了稅制結構對經(jīng)濟總量增長的影響和稅制結構對消費、投資的影響,并根據(jù)實證結果得出初步結論。第五章為政策建議部分,該部分主要根據(jù)上文理論與實證的結果,進一步分析我國稅制結構對于經(jīng)濟增長的影響程度,并提出相應的政策建議。
[Abstract]:Tax is an important economic means to regulate the allocation of resources and income distribution. The structure of tax system is the overall layout and structure of the national tax system.The tax system reform in 1994 marked a new period in which China's tax system construction has entered a new period of all-around development, and the modern tax system structure adapted to the market economy has been gradually established.However, since the tax system reform in 1994 placed too much emphasis on the structure of the tax system with turnover tax as the main body, the design of taxes placed too much emphasis on the status and role of value-added tax, while neglecting the income tax, which had the inherent function of stabilizing the economy.This makes the tax structure of our country unreasonable, the tax revenue is difficult to meet the need of government expenditure in the period of economic fluctuation, and the leverage of tax regulation economy is restricted.In view of the current situation that turnover tax is the main body and the tax structure is unreasonable, this paper, from the perspective of tax category, uses the provincial panel data from 1994 to 2010 to establish a measurement model to investigate the impact of the tax system structure on the total economic growth, consumption and investment.In order to construct the tax system structure suitable for our country's economic situation, the policy suggestion is put forward.This paper is divided into five chapters, the first chapter is the introduction part, mainly introduces the background, the concept, the research method and the thought of the thesis, the innovation and the insufficiency of the thesis, etc., which highlights the theme of the writing.The second chapter is the theoretical and literature review part, mainly from the tax structure and economic growth related theoretical review, tax structure and economic growth empirical research review of two aspects of theoretical and empirical combing.The third chapter is the investigation of the tax system structure and the economic growth of our country. This chapter describes and analyzes the tax system structure and the current situation of the economic growth in detail through the form of the combination of picture and text, which lays the foundation for the later empirical analysis.The fourth chapter is the empirical analysis of the relationship between tax structure and economic growth.This chapter starts with the theory to construct the relevant theoretical analysis model, and then through the construction of empirical model, using appropriate measurement methods, empirical analysis of the impact of tax structure on total economic growth and the impact of tax structure on consumption and investment.Based on the empirical results, a preliminary conclusion is drawn.The fifth chapter is the policy suggestion part, this part mainly according to the above theory and the demonstration result, further analyzes our country tax system structure to the economic growth influence degree, and puts forward the corresponding policy suggestion.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F124

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