本文選題：消費(fèi)稅 + 稅負(fù)歸宿　； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：本文研究的是消費(fèi)稅的稅負(fù)歸宿問(wèn)題。從稅負(fù)歸宿這個(gè)角度切入來(lái)研究消費(fèi)稅對(duì)居民消費(fèi)的影響是更深層次的研究居民消費(fèi)的一個(gè)重要方面;而且,以微觀的角度來(lái)分析稅負(fù)歸宿問(wèn)題,有利于促進(jìn)經(jīng)濟(jì)學(xué)與稅收學(xué)的進(jìn)一步融合。本文結(jié)構(gòu)如下。第一部分:導(dǎo)論。這一章主要闡述了本文的研究背景,以及研究的現(xiàn)實(shí)意義與理論意義,對(duì)國(guó)內(nèi)外的相關(guān)文獻(xiàn)做了簡(jiǎn)要的梳理以及評(píng)述,最后,闡述了本文的研究?jī)?nèi)容與研究方法。第二部分:我國(guó)消費(fèi)稅的概述。這一章敘述了我國(guó)消費(fèi)稅的歷史沿革和我國(guó)消費(fèi)稅的現(xiàn)狀以及我國(guó)消費(fèi)稅的變動(dòng)趨勢(shì)。第三部分:稅負(fù)歸宿的理論基礎(chǔ)。這一張敘述了稅負(fù)歸宿的概念與分類以及局部均衡下的消費(fèi)稅稅負(fù)歸宿分析。第四部分:消費(fèi)稅歸宿的實(shí)證分析。本章構(gòu)建了測(cè)量需求彈性的模型與測(cè)量供給彈性的模型從靜態(tài)和動(dòng)態(tài)兩個(gè)角度分別考察了居民消費(fèi)的需求價(jià)格彈性,并通過(guò)幾大產(chǎn)業(yè)的人均資本投入與人均產(chǎn)值數(shù)據(jù)考察了居民消費(fèi)的供給彈性。第五部分:消費(fèi)稅制度的設(shè)計(jì)與改進(jìn)措施。通過(guò)分析,得出以下結(jié)論。首先,對(duì)于酒的消費(fèi)來(lái)說(shuō),消費(fèi)稅很大一部分是由消費(fèi)者負(fù)擔(dān)。酒對(duì)大部分購(gòu)買者來(lái)說(shuō)是一種具有癮性的商品,這使得人們對(duì)酒的需求價(jià)格彈性較低。而隨著人們經(jīng)濟(jì)水平的提高,與對(duì)生活質(zhì)量以及健康意識(shí)的提升,使得消費(fèi)者在購(gòu)買酒類商品時(shí)更偏向于購(gòu)買知名品牌的酒,這使得我國(guó)很多中小型的酒生產(chǎn)企業(yè)利潤(rùn)率持續(xù)走低,所面臨的企業(yè)前景也越來(lái)越迷茫,也正因?yàn)槿绱?在政府增加酒的消費(fèi)稅后,中小型酒生產(chǎn)企業(yè)為了能夠生存,會(huì)想盡一切辦法把稅負(fù)轉(zhuǎn)嫁出去。因此,無(wú)論是從需求方還是從供給方的角度去分析,酒消費(fèi)稅承擔(dān)的主體都是消費(fèi)者。第二,對(duì)于煙消費(fèi)者來(lái)說(shuō),與酒消費(fèi)者相同消費(fèi)稅很大一部分是由消費(fèi)者負(fù)擔(dān)。對(duì)于酒的消費(fèi)來(lái)說(shuō),消費(fèi)稅很大一部分是由消費(fèi)者負(fù)擔(dān),消費(fèi)者承擔(dān)了68.2%的消費(fèi)稅。這種結(jié)果的原因有很多,這里僅從生產(chǎn)和消費(fèi)也就是供給與需求兩方面來(lái)分析。首先,從酒的購(gòu)買方來(lái)說(shuō),我國(guó)的酒文化源遠(yuǎn)流長(zhǎng),這樣的傳統(tǒng)文化使得形成了一定的社交風(fēng)俗,從而也影響了人們對(duì)酒的消費(fèi)習(xí)慣,而且,酒對(duì)大部分購(gòu)買者來(lái)說(shuō)是一種具有癮性的商品,這使得人們對(duì)酒的需求價(jià)格彈性較低。從這些原因看來(lái),酒甚至已經(jīng)成為一種不可替代的生活必需品,這也完全符合需求彈性較低,稅收負(fù)擔(dān)容易轉(zhuǎn)嫁的性質(zhì)。卷煙消費(fèi)者負(fù)擔(dān)了66.3%的消費(fèi)稅,是生產(chǎn)者承擔(dān)稅負(fù)的兩倍。燃油與汽車為互補(bǔ)品,在市場(chǎng)銷售上與汽車的銷售呈現(xiàn)正相關(guān)。而我國(guó)的油價(jià)沒(méi)有完全由市場(chǎng)決定,政府參與了很多,這有利于油價(jià)的穩(wěn)定,也就是說(shuō)油價(jià)短時(shí)間內(nèi)不會(huì)因?yàn)槎愂盏募又囟仙?這樣也就導(dǎo)致了燃油消費(fèi)者會(huì)被動(dòng)地承擔(dān)一部分稅收。
[Abstract]:This paper studies the tax burden of consumption tax. To study the effect of consumption tax on residents' consumption from the perspective of tax burden is an important aspect of the further study of residents' consumption; moreover, to analyze the problem of tax burden from a micro perspective. It is conducive to the further integration of economics and tax science. The structure of this paper is as follows. Part one: introduction. This chapter mainly describes the research background of this paper, as well as the practical and theoretical significance of the study, and makes a brief review of the relevant literature at home and abroad. Finally, it expounds the research content and research methods of this paper. The second part: the summary of consumption tax in our country. This chapter describes the history of consumption tax in China, the current situation of consumption tax in China and the changing trend of consumption tax in China. The third part: the theoretical basis of tax fate. This chapter describes the concept and classification of tax burden and the analysis of consumption tax under partial equilibrium. The fourth part: the empirical analysis of consumption tax. In this chapter, the model of measuring demand elasticity and the model of measuring supply elasticity are constructed. The supply elasticity of residents' consumption is investigated by the data of per capita capital input and output value of several major industries. The fifth part: the design and improvement measures of consumption tax system. Through analysis, the following conclusions are drawn. First, for the consumption of alcohol, a large part of the consumption tax is borne by consumers. Wine is an addictive commodity for most buyers, which makes the demand for wine less flexible. With the improvement of people's economic level and the improvement of quality of life and health awareness, consumers are more inclined to buy wine from well-known brands. This makes the profit margins of many small and medium-sized wine producers in our country continue to decline, and the prospects of enterprises facing them are becoming more and more confused. Because of this, after the government increases the consumption tax on alcohol, small and medium-sized wine producers will make a living in order to be able to survive. Will try everything possible to pass on the tax burden. Therefore, whether from the demand side or from the point of view of the supply side, the main body of alcohol consumption tax is the consumer. Second, for tobacco consumers, much of the same consumption tax as alcohol consumers is borne by consumers. For alcohol consumption, a large part of the consumption tax is borne by consumers, who pay 68.2% of the consumption tax. There are many reasons for this result, here only from the production and consumption, that is, supply and demand to analyze. First of all, as far as the buyers of wine are concerned, the wine culture of our country has a long history. Such a traditional culture has formed certain social customs, which has also affected people's consumption habits on wine. Wine is an addictive commodity for most buyers, which makes the demand for wine less flexible. For these reasons, wine has even become an irreplaceable necessity of life, which fully accords with the nature of low elasticity of demand and easy transfer of tax burden. Cigarette consumers pay 66.3% of the excise tax, twice as much as producers. Fuel and automobile are complementary products, in the market sales and car sales show a positive correlation. However, the price of oil in China is not entirely determined by the market. The government is involved in a lot. This is conducive to the stability of the oil price. That is to say, the oil price will not rise in a short period of time because of the increase in taxes. This has led to a passive share of the tax burden on fuel consumers.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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