本文關(guān)鍵詞：基于稅收非均衡增長(zhǎng)視角的財(cái)政風(fēng)險(xiǎn)問題研究，由筆耕文化傳播整理發(fā)布。

基于稅收非均衡增長(zhǎng)視角的財(cái)政風(fēng)險(xiǎn)問題研究 Research on the financial risk based on the perspective of tax non equilibrium growth

作者：關(guān)飛 作者本人請(qǐng)參看權(quán)利申明

導(dǎo)師姓名：凌嵐

學(xué)位授予單位：天津財(cái)經(jīng)大學(xué)

授予學(xué)位：博士

學(xué)位年度：2011

專業(yè)：財(cái)政學(xué)

關(guān)鍵詞：

摘要:

現(xiàn)階段，我國(guó)稅收增加激發(fā)全社會(huì)關(guān)于稅收能否過快增加的擔(dān)心和這類增加能否腐蝕稅基和減輕微觀稅負(fù)程度的爭(zhēng)議和思慮。該文的研討由此睜開，將其引向當(dāng)局財(cái)務(wù)運(yùn)轉(zhuǎn)平安性和穩(wěn)固性領(lǐng)域，商量稅收支出非平衡增加對(duì)財(cái)務(wù)運(yùn)轉(zhuǎn)系統(tǒng)的沖擊，即形成財(cái)務(wù)風(fēng)險(xiǎn)的能夠性、構(gòu)成途徑及效果。其研討內(nèi)容觸及今朝的諸多熱門話題，試圖從這些景象動(dòng)身，從稅收非平衡更改影響當(dāng)局財(cái)務(wù)運(yùn)轉(zhuǎn)風(fēng)險(xiǎn)的視角，剖析和提醒這些景象的邏輯聯(lián)系關(guān)系和內(nèi)涵機(jī)制。稅收非平衡增加重要表示情勢(shì)界定為兩種，即超凡規(guī)增加和非均衡增加。這兩種情勢(shì)分離代表了從縱向時(shí)光序列和橫向睜開的根本研討思緒。重要商量的內(nèi)容包含了三個(gè)層面，一是普通性的財(cái)務(wù)風(fēng)險(xiǎn)，二是處所財(cái)務(wù)風(fēng)險(xiǎn)，三是中心和處所財(cái)權(quán)和事權(quán)不婚配招致的軌制性財(cái)務(wù)風(fēng)險(xiǎn)。這三個(gè)層面都與稅收非平衡增加有著親密的接洽，即經(jīng)由過程稅收增加延長(zhǎng)到財(cái)務(wù)進(jìn)出及赤字，再到軌制層面的分稅制，也就是，從縱向稅收和經(jīng)濟(jì)增加比較到橫向的區(qū)域增加差別剖析，再到中心和處所的財(cái)務(wù)關(guān)系軌制性剖解。與此同時(shí)，該文應(yīng)用最新的數(shù)據(jù)、現(xiàn)實(shí)和政策，力圖以全新的現(xiàn)實(shí)剖析、事宜追蹤和數(shù)據(jù)分化來展示我國(guó)現(xiàn)階段財(cái)務(wù)風(fēng)險(xiǎn)。該文的重要不雅點(diǎn)以下：其一，稅收增加過快影響稅源，腐蝕稅基，而假如根本公共產(chǎn)物和辦事不到位，經(jīng)濟(jì)體的公共風(fēng)險(xiǎn)就會(huì)加年夜，將來財(cái)務(wù)兜底時(shí)，財(cái)務(wù)系統(tǒng)穩(wěn)固性或?qū)⒃獾經(jīng)_擊，財(cái)務(wù)風(fēng)險(xiǎn)弗成不防。這乃是稅收增加、財(cái)務(wù)增加對(duì)財(cái)務(wù)系統(tǒng)穩(wěn)固性和財(cái)務(wù)風(fēng)險(xiǎn)潛伏性的傳導(dǎo)進(jìn)程。若何在當(dāng)局、企業(yè)和居平易近三者之間公道切分公民財(cái)富這塊“年夜蛋糕”，須要稅收施展應(yīng)有的正面感化�！俺C枉過正”，“太快”也是一種風(fēng)險(xiǎn)，假如稅收增加過快，而企業(yè)稅負(fù)不減，居平易近支出增加遲緩，歷久下去，這類誤差不克不及獲得改正，就會(huì)對(duì)經(jīng)濟(jì)成長(zhǎng)和社會(huì)穩(wěn)固帶來影響，晦氣于改良當(dāng)局、企業(yè)和居平易近三者之間的關(guān)系。其二，絕對(duì)于蓬勃國(guó)度，最近幾年來我國(guó)稅收增加出現(xiàn)出超凡規(guī)增加的非平衡成長(zhǎng)狀況，這類稅收和財(cái)務(wù)的充盈包管了我國(guó)轉(zhuǎn)軌期財(cái)務(wù)政策的有用履行和收入增加的須要。以經(jīng)濟(jì)增加和稅收構(gòu)成的內(nèi)涵機(jī)制為動(dòng)力，我國(guó)現(xiàn)階段的稅收和財(cái)務(wù)增加無力地減緩了公共財(cái)務(wù)體系體例下收入擴(kuò)展帶來的赤字風(fēng)險(xiǎn)。但在經(jīng)濟(jì)疾速成長(zhǎng)的時(shí)刻，不該聽任財(cái)務(wù)進(jìn)出涌現(xiàn)較年夜赤字，，將來收入責(zé)任加年夜更應(yīng)掌握赤字程度，在無限的支出前提下積聚將來應(yīng)對(duì)赤字的有用財(cái)力。其三，雖然我國(guó)現(xiàn)階段名義的財(cái)務(wù)赤字率絕對(duì)較低，但隱性赤字和透支赤字的存在解釋財(cái)務(wù)風(fēng)險(xiǎn)的產(chǎn)生不是沒有能夠。因?yàn)楫?dāng)局支出和財(cái)務(wù)進(jìn)出的不標(biāo)準(zhǔn)，我國(guó)財(cái)務(wù)真實(shí)的赤字狀態(tài)難以厘清。雖然以后國(guó)債累贅率不高，但國(guó)債范圍擴(kuò)展應(yīng)當(dāng)是歷久趨向，或?qū)肀囟ǖ娘L(fēng)險(xiǎn)，中心財(cái)務(wù)風(fēng)險(xiǎn)重要集中于此。其四，現(xiàn)階段財(cái)務(wù)風(fēng)險(xiǎn)重要集中于處所而不是中心，特殊是處所隱形欠債風(fēng)險(xiǎn)和“地盤財(cái)務(wù)”風(fēng)險(xiǎn)弗成小覷。處所財(cái)務(wù)風(fēng)險(xiǎn)是由多種龐雜身分形成，好比地域間經(jīng)濟(jì)成長(zhǎng)的不屈衡、分稅制等軌制性身分。將來，改造和深化分稅制下的中心與處所財(cái)務(wù)關(guān)系，調(diào)劑中心與處所事權(quán)財(cái)權(quán)的劃分，削減處所當(dāng)局的財(cái)務(wù)進(jìn)出缺口，是掌握隱性赤字和透支赤字增長(zhǎng)的根本對(duì)策。針對(duì)稅收非平衡增加中的財(cái)務(wù)風(fēng)險(xiǎn)，該文提出了部門管理與防備思緒，即過度擴(kuò)展構(gòu)造性減稅范圍；許可處所當(dāng)局自立發(fā)債；持續(xù)加年夜平易近素性公共收入；慢慢推動(dòng)重構(gòu)中心和處所財(cái)務(wù)關(guān)系。

Abstract:

At this stage, China's tax increase can stimulate the whole society to increase the ability of the tax can increase the tax base and reduce the degree of micro tax burden of controversy and consideration. The research of this paper will be open to the financial operation of the government, and to discuss the impact of the non balance of tax expenditure on the financial operation system. Its research content has touched many hot topics at present, trying to start from these scenes, from the perspective of tax non balance changes affecting the financial operation risk of the government, and to analyze and remind the logical connection and connotation mechanism of these phenomena. Tax non balance increase the important representation of the situation is defined as two kinds, namely, the extraordinary increase and the non balanced increase. These two forms are separated from the vertical time series and horizontal opening of the fundamental research ideas. Important to discuss the content contains three aspects, one is the financial risk of the ordinary, the local finance risk, three is incurred by the central and local financial authority and powers is not marriage, rail system of financial risk. The three dimensions are related to tax non balance increase has a close contact, by tax procedure to add an extension to the financial deficit and outgoing to rail level of tax sharing system, that is, from vertical tax and economic increase compared to regions of lateral increase difference analysis, to central and local financial relationship between rail system of dissection. At the same time, this paper uses the latest data, reality and policy, trying to analyze the new reality, tracking and data differentiation to show our country at present stage financial risk. The important indecent point: the one is that tax increase fast of tax sources, corrosion of the tax base, and if the basic public products and services are not in place, economy of public risk will increase Nianye, future financial reveal all the details, financial system stability or will suffer shocks, financial risk Eph into plates. This is the conduction process of tax increase, financial increase to the financial system stability and financial risk potential. How in the government, enterprises and residents in the three fair segmentation of the wealth of citizens of this "big cake", it is necessary to have a positive impact on tax. "Overkill", "too fast" is a risk, if the tax increase too fast, and the corporate tax reduction, residents near spending growth is slow, go down for a long time, this kind of error cannot obtain correct, will to economic growth and social stable impact, adverse to modify the relationship between good authorities, enterprises and residents in three. Second, in the last few years, the tax increase in our country has increased the non balanced growth, which has guaranteed the effective performance of financial policy and the need to increase revenue in China's transitional period. With the economic growth and tax structure of the connotation of the mechanism as the driving force, China's current stage of tax and financial increase can not slow down the public financial system to expand the revenue growth of the deficit risk. But moments in the rapid economic growth, not the allowed financial import and the emergence of larger deficits and future income, plus Nianye should grasp the degree of deficit, in under the premise of unlimited spending accumulation will deal with the deficit of useful resources. Third, although the nominal financial deficit rate is relatively low, the existence of hidden deficit and overdraft deficit is not able to explain the financial risk. Because the government spending and financial and out of the standard, China's financial real state of the deficit is difficult to clarify. Although after the debt burden rate is not high, but bond range expansion should is the long-term trend, or will bring certain risks, the risk of financial centers important focused on this. Fourth, this stage financial risk important focus on the premises and center is not, especially place invisible debt risk and the "land finance" risk Eph into underestimated. The local finance risk is formed by a variety of complex factors, like regional economic development imbalance, the tax system and other rail system sex element. Future, transformation and deepen tax system of central and local financial relationship, adjust central and local powers and financial authority division, cut local authority finance to enter into the gap, is the fundamental strategy for master of recessive and overdraft deficits growth. For non tax balance increases the financial risk, the paper presents management and preparedness thoughts, namely, the excessive expansion of structural tax cuts; the issuance of license to local authorities and independent; coupled with continued the eve of the plain near primality public revenue; slowly pushed reconstruction of central and local financial relationship. ...

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內(nèi)容摘要4-6Abstract6-7第1章 導(dǎo)論11-33    1.1 研究背景、目的、意義11-20        1.1.1 本文的研究背景11-19        1.1.2 本文的研究目的19        1.1.3 本文的研究意義19-20    1.2 國(guó)內(nèi)外研究文獻(xiàn)綜述20-29        1.2.1 有關(guān)稅收增長(zhǎng)和經(jīng)濟(jì)增長(zhǎng)關(guān)系研究20-23        1.2.2 財(cái)政風(fēng)險(xiǎn)研究的邏輯起點(diǎn):一般理論23-26        1.2.3 與本文有關(guān)的財(cái)政風(fēng)險(xiǎn)研究26-29    1.3 論文的研究思路及邏輯結(jié)構(gòu)29-31    1.4 本文的創(chuàng)新點(diǎn)及主要研究方法31-33        1.4.1 本文所做的創(chuàng)新努力31        1.4.2 本文的主要研究方法31-33第2章 稅收非均衡增長(zhǎng)與財(cái)政風(fēng)險(xiǎn)33-45    2.1 稅收非均衡增長(zhǎng)的涵義及界定33-37        2.1.1 稅收非均衡增長(zhǎng)的風(fēng)險(xiǎn)闡釋:稅收增長(zhǎng)理論的經(jīng)濟(jì)學(xué)邏輯33-36        2.1.2 本文關(guān)于稅收非均衡增長(zhǎng)的含義及界定36-37    2.2 稅收非均衡增長(zhǎng)的表現(xiàn)形式37-38        2.2.1 時(shí)間序列關(guān)系:稅收超常規(guī)增長(zhǎng)37-38        2.2.2 橫截面對(duì)比:稅收非平衡增長(zhǎng)38    2.3 關(guān)于稅收非均衡增長(zhǎng)或可引致的財(cái)政風(fēng)險(xiǎn)38-45        2.3.1 稅收非均衡視角的財(cái)政風(fēng)險(xiǎn)界定及其分類38-40        2.3.2 財(cái)政風(fēng)險(xiǎn)的引致因素40-42        2.3.3 基于三個(gè)不同視角的稅收增長(zhǎng)與財(cái)政風(fēng)險(xiǎn)關(guān)系42-45第3章 稅收超常規(guī)增長(zhǎng)中的一般財(cái)政風(fēng)險(xiǎn)45-79    3.1 稅收超常規(guī)增長(zhǎng)與經(jīng)濟(jì)增長(zhǎng)的關(guān)系45-62        3.1.1 稅制改革以來稅收增長(zhǎng)變動(dòng)脈絡(luò)和趨勢(shì)45-51        3.1.2 稅收增長(zhǎng)與財(cái)政收入的動(dòng)態(tài)結(jié)構(gòu)關(guān)系51-54        3.1.3 稅收收入規(guī)模測(cè)度:基于趨勢(shì)增長(zhǎng)模型預(yù)測(cè)54-57        3.1.4 稅收與GDP相對(duì)量衡量:基于宏觀稅負(fù)水平視角分析57-62    3.2 稅收超常規(guī)增長(zhǎng)的財(cái)政風(fēng)險(xiǎn)評(píng)估:實(shí)證研究62-78        3.2.1 財(cái)政風(fēng)險(xiǎn)度量標(biāo)準(zhǔn)及其測(cè)定62-72        3.2.2 稅收高增長(zhǎng)與財(cái)政赤字水平的適度性72-74        3.2.3 稅收增長(zhǎng)對(duì)財(cái)政風(fēng)險(xiǎn)的傳導(dǎo):實(shí)證分析74-78    3.3 稅收超常規(guī)增長(zhǎng)引發(fā)財(cái)政風(fēng)險(xiǎn)的形成機(jī)理78-79第4章 稅收非均衡增長(zhǎng)中的地方財(cái)政風(fēng)險(xiǎn)79-109    4.1 地區(qū)間稅收增長(zhǎng):數(shù)據(jù)背后的解讀79-90        4.1.1 地區(qū)間財(cái)力增長(zhǎng):數(shù)據(jù)中的不平衡性80-82        4.1.2 不同區(qū)域稅收收入增長(zhǎng)的特點(diǎn):東部存量高,西部增長(zhǎng)快82-84        4.1.3 地區(qū)間稅收非平衡增長(zhǎng)及財(cái)力差異的原因解析84-89        4.1.4 地區(qū)經(jīng)濟(jì)差距縮小有助于解決地區(qū)間財(cái)力失衡89-90    4.2 稅收非平衡增長(zhǎng)中的地方財(cái)政風(fēng)險(xiǎn):一般分析90-91    4.3 稅收非均衡增長(zhǎng)下地方財(cái)政風(fēng)險(xiǎn):形式及引致效應(yīng)91-109        4.3.1 收入規(guī)模風(fēng)險(xiǎn):示范效應(yīng)和棘輪效應(yīng)91-94        4.3.2 收入結(jié)構(gòu)性風(fēng)險(xiǎn):預(yù)算外資金和"土地財(cái)政"風(fēng)險(xiǎn)94-101        4.3.3 地方政府赤字風(fēng)險(xiǎn):隱性負(fù)債和地方政府融資平臺(tái)101-109第5章 稅收非均衡增長(zhǎng)中的制度財(cái)政風(fēng)險(xiǎn)109-131    5.1 分稅制改革下的中央和地方財(cái)政分配關(guān)系109-112        5.1.1 有關(guān)分稅制的簡(jiǎn)要回顧109-110        5.1.2 分稅制暴露出的部分問題110-112    5.2 分稅制財(cái)政分配格局下的中央和地方收支分析112-119        5.2.1 分稅制下中央和地方財(cái)政實(shí)力對(duì)比分析112-115        5.2.2 分稅制下中央和地方支出義務(wù)對(duì)比分析115-119    5.3 制度性財(cái)政風(fēng)險(xiǎn)的界定及表現(xiàn)形式119-121    5.4 引致效應(yīng):地方政府融資平臺(tái)及"土地財(cái)政"風(fēng)險(xiǎn)分析121-131        5.4.1 地方政府融資平臺(tái)貸款暴露出地方隱性負(fù)債風(fēng)險(xiǎn)突出122-128        5.4.2 "土地財(cái)政"風(fēng)險(xiǎn)透支地方政府未來收益128-130        5.4.3 制度性財(cái)政風(fēng)險(xiǎn)的破解之道130-131第6章 稅收非均衡增長(zhǎng)中的財(cái)政風(fēng)險(xiǎn):治理與防范131-151    6.1 可適度擴(kuò)大結(jié)構(gòu)性減稅規(guī)模131-140        6.1.1 減稅的必要性和可行性132-135        6.1.2 減稅對(duì)財(cái)政風(fēng)險(xiǎn)的影響分析135-137        6.1.3 短期:各稅種改革推進(jìn)應(yīng)體現(xiàn)為民減負(fù)的主旨137-139        6.1.4 長(zhǎng)期:以稅改為基點(diǎn),擴(kuò)大制度性減免,形成稅制的內(nèi)在自然減免139-140    6.2 地方政府自主發(fā)債有利于緩解地方財(cái)政風(fēng)險(xiǎn)140-143        6.2.1 地方政府發(fā)行債券的歷史回顧和現(xiàn)實(shí)選擇140-141        6.2.2 允許地方自主發(fā)債對(duì)緩解地方財(cái)政風(fēng)險(xiǎn)利大于弊141-143    6.3 加大民生性公共支出有助于降低未來財(cái)政風(fēng)險(xiǎn)143-147        6.3.1 公共支出向民生性公共產(chǎn)品傾斜有助于化解未來財(cái)政風(fēng)險(xiǎn)143-146        6.3.2 壓縮行政性公共支出具有重要現(xiàn)實(shí)意義146-147    6.4 可逐步推進(jìn)重構(gòu)中央和地方財(cái)政關(guān)系147-151第7章 結(jié)論性觀點(diǎn)151-153參考文獻(xiàn)153-161后記161-163

參考文獻(xiàn)

  本文關(guān)鍵詞：基于稅收非均衡增長(zhǎng)視角的財(cái)政風(fēng)險(xiǎn)問題研究，由筆耕文化傳播整理發(fā)布。