【摘要】：稅收是政府收入的主要來源，是政府調(diào)節(jié)經(jīng)濟的重要手段。大量的理論和實證研究表明，稅收對經(jīng)濟增長的作用可以是積極的刺激作用也可以是消極的抑制作用。本文以我國稅收與經(jīng)濟增長為研究對象，從實證的角度檢驗我國稅收對經(jīng)濟增長的作用性質(zhì)（正向刺激還是反向抑制）。得出了一系列重要的結(jié)論，研究表明，不管是從時間還是從空間的角度考察，，我國稅收對經(jīng)濟增長的作用都是積極的，稅收與我國的經(jīng)濟增長是相適應的，并且稅收與我國經(jīng)濟增長具有十分顯著的正相關(guān)關(guān)系。 通過回歸分析發(fā)現(xiàn)，我國稅收對經(jīng)濟增長的正向刺激是真實的、可靠的。我國主要稅種如流轉(zhuǎn)稅、所得稅對經(jīng)濟增長具有顯著的、強的數(shù)量變化規(guī)律：流轉(zhuǎn)稅每增長1元，將導致經(jīng)濟增長量增加8.219元；所得稅對經(jīng)濟增長同樣具有較強的刺激作用，所得稅每增加1元，將導致經(jīng)濟增長量增加2.856元。我國地方稅收對地方經(jīng)濟增長的刺激作用也非常顯著：地區(qū)稅收增量每增長1元，將導致經(jīng)濟增長量增加10.382元。 但通過文獻綜合分析發(fā)現(xiàn)，現(xiàn)階段我國稅收與經(jīng)濟增長仍存在一系列不相協(xié)調(diào)的深層次問題，突出表現(xiàn)在稅收制度與稅收調(diào)控作用的不相適應、稅收與公平的市場經(jīng)濟要求不相適應以及稅收與均衡的經(jīng)濟增長不相適應。 因此我國應強化稅收的宏觀調(diào)控功能、增強稅收與經(jīng)濟周期的適應能力，應堅持公平與區(qū)別對待相結(jié)合、增強稅收與經(jīng)濟發(fā)展水平的適應能力，應兼顧效率和公平推進稅收與地區(qū)和產(chǎn)業(yè)經(jīng)濟的協(xié)調(diào)發(fā)展，應強化政策協(xié)調(diào)并豐富調(diào)控手段、增強稅收的調(diào)控功能，應積極完善增值稅、所得稅、消費稅、營業(yè)稅等主要稅種，增強主要稅種刺激經(jīng)濟增長的能力。
[Abstract]:Tax revenue is the main source of government revenue, is an important means of government regulation of the economy. A large number of theoretical and empirical studies show that the role of tax on economic growth can be a positive stimulus or a negative inhibition. This paper takes tax and economic growth in China as the research object, and tests the effect of tax on economic growth (positive stimulus or reverse inhibition) from the perspective of empirical analysis. A series of important conclusions have been drawn. The study shows that, whether from the perspective of time or space, the effect of taxation on economic growth in China is positive, and the tax revenue is compatible with the economic growth of our country. And tax and economic growth in China have a very significant positive correlation. Through regression analysis, it is found that the positive stimulus of tax revenue to economic growth is real and reliable. The main taxes in China, such as turnover tax, income tax has a significant, strong quantitative change law to economic growth: each increase in turnover tax of 1 yuan will lead to an increase of 8.219 yuan in economic growth; Income tax also has a strong stimulus to economic growth. Each increase in income tax of 1 yuan will lead to an increase of 2.856 yuan in economic growth. The stimulative effect of local taxation on local economic growth is also very remarkable: every increase in regional tax revenue of 1 yuan will lead to an increase of 10.382 yuan in economic growth. However, through the comprehensive analysis of the literature, it is found that there are still a series of deep problems which are not in harmony between tax revenue and economic growth in our country at present, which are mainly reflected in the incompatibility between tax system and tax regulation and control. Tax does not adapt to fair market economy, and tax does not adapt to balanced economic growth. Therefore, our country should strengthen the macro-control function of tax revenue, enhance the adaptability of tax revenue and economic cycle, insist on combining fairness with differential treatment, and enhance the adaptability of tax revenue and economic development level. We should give consideration to efficiency and fairness in promoting the coordinated development of taxation with regional and industrial economy, strengthen policy coordination and enrich the means of regulation and control, enhance the regulatory function of taxation, and actively improve the main types of taxes, such as value-added tax, income tax, consumption tax, business tax, etc. Enhance the ability of major taxes to stimulate economic growth.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F812.42;F124;F224

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