本文選題：結(jié)構(gòu)性減稅 + 稅制結(jié)構(gòu)��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：減稅歷來是國家應(yīng)對經(jīng)濟(jì)危機(jī)的重要手段,它通過減輕市場經(jīng)濟(jì)主體的稅負(fù),刺激消費(fèi)和投資,拉動(dòng)經(jīng)濟(jì)增長。同時(shí)減稅作為國家的稅收政策,也會(huì)逐漸改變國家的稅收收入格局,通過調(diào)節(jié)稅制結(jié)構(gòu)對經(jīng)濟(jì)發(fā)展產(chǎn)生深遠(yuǎn)影響。 我國于2008年金融危機(jī)爆發(fā)之后正式提出“結(jié)構(gòu)性減稅”,針對增值稅、營業(yè)稅、消費(fèi)稅、資源稅、個(gè)人所得稅、企業(yè)所得稅和房產(chǎn)稅等稅種頒布了相應(yīng)的結(jié)構(gòu)性減稅措施,期望能夠刺激消費(fèi)和投資,穩(wěn)定宏觀經(jīng)濟(jì)形勢。結(jié)構(gòu)性減稅作為本輪宏觀調(diào)控的稅收政策,與政府支出一起成為穩(wěn)定經(jīng)濟(jì)增長速度,應(yīng)對危機(jī)的重要工具。同時(shí)隨著政策的深入,結(jié)構(gòu)性減稅也成為我國稅制改革的重要組成部分。 通過梳理2008年以來我國推出的結(jié)構(gòu)性減稅政策,可以看出,目前我國頒布的措施主要集中在貨物勞務(wù)稅方面,所得稅整體減稅力度不大,財(cái)產(chǎn)稅和其他稅種政策涉及較少。其中“營改增”自我國提出試點(diǎn)以來,發(fā)展較快,已經(jīng)在全國范圍內(nèi)鋪開,成為目前結(jié)構(gòu)性減稅中最有影響性的一項(xiàng)政策。而消費(fèi)稅、資源稅并未進(jìn)行實(shí)質(zhì)性改革,是未來我國結(jié)構(gòu)性減稅的重點(diǎn)。 近幾年我國實(shí)施的結(jié)構(gòu)性減稅政策取得了一定的成果,在經(jīng)濟(jì)增長方面,結(jié)構(gòu)性減稅刺激了消費(fèi)、投資和出口,穩(wěn)定了我國經(jīng)濟(jì)形勢；在產(chǎn)業(yè)結(jié)構(gòu)方面,促進(jìn)了高新技術(shù)產(chǎn)業(yè)和第三產(chǎn)業(yè)的發(fā)展,一定程度上推動(dòng)了我國產(chǎn)業(yè)結(jié)構(gòu)的升級；在微觀經(jīng)濟(jì)方面,增加了居民的可支配收入,促進(jìn)了中小企業(yè)的發(fā)展。但也應(yīng)看到結(jié)構(gòu)性減稅只是在一定程度上減輕我國居民個(gè)人和中小企業(yè)的稅負(fù),同時(shí)對我國稅制結(jié)構(gòu)的調(diào)整作用也不明顯。目前我國稅制結(jié)構(gòu)仍處于以貨物勞務(wù)稅為主,所得稅為輔,財(cái)產(chǎn)稅和其他稅種比重過低的狀態(tài)。 通過梳理政策和分析效應(yīng),可以看出,目前我國結(jié)構(gòu)性減稅也存在較大不足。在系統(tǒng)性問題上,現(xiàn)有的政策主要是從各稅種自身出發(fā),多為零敲碎打式的調(diào)整,未從稅收體系整體出發(fā)進(jìn)行政策的規(guī)劃。在適度性問題上,我國未明確規(guī)定結(jié)構(gòu)性減稅的整體規(guī)模,使得結(jié)構(gòu)性減稅難以進(jìn)行總量控制和定量分析。在公平性問題上,未兼顧不同收入階層的發(fā)展水平差異,采取了“一刀切”的方式,造成了減稅的不公平。因而未來我國結(jié)構(gòu)性減稅應(yīng)當(dāng)遵循適度原則和公平原則,結(jié)合稅制改革,既要從整體方面考慮結(jié)構(gòu)性減稅,又要從各主要稅種入手進(jìn)一步深化結(jié)構(gòu)性減稅。 本文以結(jié)構(gòu)性減稅為主線,共分為五個(gè)章節(jié)。具體說來： 第一章是引言。主要介紹本文研究的背景、角度、思路、創(chuàng)新和不足。 第二章是文獻(xiàn)綜述和作用機(jī)理。文獻(xiàn)綜述部分主要從結(jié)構(gòu)性減稅的界定、意義和路徑三個(gè)方面對學(xué)者們的研究進(jìn)行總結(jié)。作用機(jī)理則主要介紹結(jié)構(gòu)性減稅通過社會(huì)總需求和總供給刺激經(jīng)濟(jì)增長以及結(jié)構(gòu)性減稅刺激經(jīng)濟(jì)結(jié)構(gòu)的三大作用機(jī)理。 第三章是結(jié)構(gòu)性減稅的主要內(nèi)容及其影響。該部分主要是從貨物勞務(wù)稅、所得稅、財(cái)產(chǎn)稅和其他稅收四個(gè)方面梳理了2008年以來國家頒布的主要政策,同時(shí)在每個(gè)稅種之后也簡單論述了結(jié)構(gòu)性減稅產(chǎn)生的影響。 第四章是結(jié)構(gòu)性減稅的效應(yīng)及其問題。該部分從宏觀經(jīng)濟(jì)效應(yīng)、微觀經(jīng)濟(jì)效應(yīng)和稅收經(jīng)濟(jì)效應(yīng)三個(gè)角度討論了目前我國結(jié)構(gòu)性減稅的效應(yīng)。宏觀經(jīng)濟(jì)效應(yīng)方面,主要從經(jīng)濟(jì)增長和產(chǎn)業(yè)結(jié)構(gòu)兩方面進(jìn)行論述。微觀經(jīng)濟(jì)效應(yīng)方面,從家庭和企業(yè)兩個(gè)市場主體方面進(jìn)行論述。稅收經(jīng)濟(jì)效應(yīng)方面則主要是從稅收收入效應(yīng)和稅制結(jié)構(gòu)效應(yīng)方面進(jìn)行論述。同時(shí)在效應(yīng)分析的基礎(chǔ)上發(fā)現(xiàn)我國結(jié)構(gòu)性減稅在系統(tǒng)性、公平性和適度性問題上存在不足。 第五章結(jié)構(gòu)性減稅的政策建議。該部分共論述了三個(gè)方面。首先介紹了在稅制改革背景下結(jié)構(gòu)性減稅應(yīng)遵循的兩大原則——適度原則和公平原則,為未來我國結(jié)構(gòu)性減稅的改革指明了方向。其次從整體出發(fā),對結(jié)構(gòu)性減稅提出了改革建議。最后從結(jié)構(gòu)性減稅的加減調(diào)整的角度對結(jié)構(gòu)性減稅提出了具體的操作建議。 本文的創(chuàng)新之處在于從宏觀經(jīng)濟(jì)效應(yīng)、微觀經(jīng)濟(jì)效應(yīng)和稅收經(jīng)濟(jì)效應(yīng)三個(gè)方面論述了目前我國結(jié)構(gòu)性減稅的效應(yīng),發(fā)現(xiàn)了結(jié)構(gòu)性減稅在系統(tǒng)性、適度性和公平性方面存在不足。此外,本文還提出了結(jié)構(gòu)性減稅應(yīng)遵從適度原則和公平原則,在適度原則中總結(jié)了影響適度原則的主要因素,為我國結(jié)構(gòu)性減稅總量的測算提供了參考依據(jù)。在結(jié)構(gòu)性減稅的建議中,分別從整體、加法調(diào)整和減法調(diào)整角度提出了相關(guān)建議,具有較強(qiáng)的現(xiàn)實(shí)意義。 本文的不足較多,需要特別說明的是本文未對我國結(jié)構(gòu)性減稅的效應(yīng)和規(guī)模進(jìn)行性質(zhì)準(zhǔn)確的測算,這一方面是由于本人學(xué)術(shù)能力有限,另一方面是由于結(jié)構(gòu)性減稅涉及增值稅、營業(yè)稅、消費(fèi)稅、資源稅等眾多稅種,稅收政策的調(diào)整無法用單一變量來衡量其對經(jīng)濟(jì)的影響,且缺乏大量數(shù)據(jù)。 當(dāng)前,世界并未完全走出金融危機(jī)的陰影,我國經(jīng)濟(jì)仍然面臨嚴(yán)峻考驗(yàn),物價(jià)水平不斷上漲、環(huán)境污染和資源浪費(fèi)現(xiàn)象日益嚴(yán)重、國內(nèi)消費(fèi)需求仍然不足。同時(shí),我國的稅制結(jié)構(gòu)仍然是以貨物和勞務(wù)稅為主,財(cái)產(chǎn)稅和其他稅收比重仍過低,繼續(xù)深入推進(jìn)結(jié)構(gòu)性減稅政策已經(jīng)迫在眉睫。我國應(yīng)當(dāng)將結(jié)構(gòu)性減稅放置在稅制改革的大環(huán)境下,在解決經(jīng)濟(jì)危機(jī)殘留問題的同時(shí),改善我國稅制,這既能夠保持結(jié)構(gòu)性減稅政策的穩(wěn)定性和連續(xù)性,也能夠加快我國稅制結(jié)構(gòu)優(yōu)化的進(jìn)程,為經(jīng)濟(jì)增長提供更為長久的動(dòng)力。
[Abstract]:Tax reduction has always been an important means for the state to cope with the economic crisis. By reducing the tax burden of the main body of the market economy, it stimulates the consumption and investment to stimulate the economic growth. At the same time, as a national tax policy, tax reduction will gradually change the state's tax revenue pattern and have a far-reaching impact on the economic development by adjusting the structure of the tax system.
After the outbreak of the financial crisis in 2008, China formally put forward "structural tax reduction". It has promulgated corresponding structural tax reduction measures against value-added tax, business tax, consumption tax, resource tax, personal income tax, enterprise income tax and real estate tax. It is expected to stimulate consumption and investment and stabilize the macroeconomic situation. Structural tax reduction is the principal wheel. The macro regulatory tax policy, with government expenditure, has become an important tool to stabilize the economic growth rate and respond to the crisis. With the deepening of the policy, structural tax reduction has also become an important part of the tax reform in China.
By combing the structural tax reduction policies introduced in China since 2008, we can see that at present, our country's measures are mainly concentrated on the goods and labor tax, the overall tax reduction of income tax is not very strong, and the property tax and other tax policies are less involved. It has become the most influential policy in structural tax reduction at present, and the consumption tax, the resource tax has not carried out substantial reform, which is the focus of structural tax reduction in the future.
In recent years, the structural tax reduction policy implemented in China has made some achievements. In the aspect of economic growth, structural tax reduction stimulates consumption, investment and export, and stabilizes the economic situation of our country; in the industrial structure, it promotes the development of high and new technology industry and the third industry, and promotes the upgrading of China's industrial structure to a certain extent. In the microeconomic aspect, the residents' disposable income has been increased and the small and medium enterprises have been promoted. However, it should be seen that structural tax reduction can only reduce the tax burden of individual and small and medium-sized enterprises in our country to a certain extent, but also the adjustment function of the tax structure of our country is not obvious. The main reason is that the income tax is subsidiary, and the proportion of property tax and other taxes is too low.
By combing the policy and the analysis effect, we can see that there is a great shortage of structural tax reduction in our country at present. On the systemic issue, the existing policy is mainly from the tax itself, mostly the adjustment of the fragmented type, not the policy planning from the whole tax system. On the moderation, our country does not specify the structure. The overall scale of sexual tax reduction makes it difficult to carry out total amount control and quantitative analysis of structural tax reduction. On the issue of fairness, it has not taken into account the differences in the level of development of different income strata, and has taken a "one size fits all" way, resulting in unfair tax reduction. Therefore, the structural tax reduction in China should follow the moderate principle and the principle of fairness in the future. Tax reform should consider structural tax reduction from the overall perspective, and further deepen structural tax cuts from the main taxes.
This article takes the structural tax reduction as the main line, which is divided into five chapters.
The first chapter is the introduction, which mainly introduces the background, perspectives, ideas, innovations and deficiencies of this study.
The second chapter is the literature review and the mechanism of action. The literature review summarizes the study of the scholars from the three aspects of the definition, significance and path of structural tax reduction. The mechanism of action mainly introduces the three major works of structural tax reduction through the total social demand and total supply to stimulate economic growth and structural tax reduction to stimulate the economic structure. Use the mechanism.
The third chapter is the main content and influence of structural tax reduction. This part is mainly from the four aspects of goods and labor tax, income tax, property tax and other taxes to sort out the main policies issued by the state since 2008. At the same time, the impact of structural tax reduction is also briefly discussed after each tax.
The fourth chapter is the effect and the problem of structural tax reduction. This part discusses the effect of structural tax reduction in China from three angles of macro economic effect, microeconomic effect and tax economic effect. The macro economic effect is mainly discussed from two aspects of economic growth and industrial structure. The two main aspects of the market are discussed. The tax economic effect is mainly discussed from the effect of tax revenue and the effect of tax structure. On the basis of the effect analysis, it is found that the structural tax reduction of our country is not sufficient on the problems of systematicness, fairness and moderation.
The fifth chapter is the policy suggestion of structural tax reduction. This part deals with three aspects. First, it introduces the two principles that should be followed in the structural tax reduction under the background of the tax system reform - the moderate principle and the fair principle, and points out the direction for the structural tax reduction reform in the future. Secondly, the reform and construction of structural tax reduction are put forward from the whole body. Finally, from the point of view of the adjustment and reduction of structural tax reduction, specific operational proposals for structural tax reduction are put forward.
The innovation of this paper is to discuss the effect of structural tax reduction in China from three aspects of macroeconomic effect, microeconomic effect and tax economic effect, and find that structural tax reduction is insufficient in the aspects of systematic, moderation and fairness. In addition, this paper also suggests that structural tax reduction should comply with the principle of moderation and fairness. The main factors that affect the moderate principle are summarized in the moderate principle, which provide the reference basis for the calculation of the total amount of structural tax reduction in China. In the proposal of structural tax reduction, the relevant suggestions are put forward from the angle of the whole, the adjustment and the adjustment of the subtraction, which have strong practical significance.
There are many deficiencies in this paper. It needs to be explained in particular that this paper does not measure the effect and the scale of structural tax reduction in our country accurately. This is due to the limited academic ability, and the other is that structural tax reduction involves VAT, business tax, consumption tax, resource tax and so on, and the adjustment of tax policy can not be used. A single variable measures its impact on the economy and lacks a lot of data.
At present, the world is not completely out of the shadow of the financial crisis. The economy of our country is still facing a severe test, the price level is rising, the environmental pollution and the waste of resources are becoming more and more serious, and the domestic consumption demand is still insufficient. At the same time, the tax structure of our country is still based on goods and labor tax, and the proportion of property tax and other tax is still too low, It is imminent to continue to promote structural tax reduction policy in depth. We should put structural tax reduction under the environment of tax reform, and improve our tax system while solving the problem of residual economic crisis, which can not only maintain the stability and continuity of structural tax reduction policy, but also speed up the process of optimizing the structure of our tax system. To provide more long-term momentum for economic growth.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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