【摘要】：國家預算的收入是指政府使用自己的權力、以集中國家財政來源和滿足支出需求的國家預算資金的一部分。政府支出需求也是國家的發(fā)展任務,這是經濟和社會的問題。為了執(zhí)行任務,政府利用稅收負擔作為最重要的杠桿,調節(jié)經濟和社會問題,如經濟增長、產業(yè)結構調整、吸引外國直接投資、公平收入分配等。然而,在世界各國和地區(qū)的實踐中,稅收負擔歷來是最敏感的內容之一,所以它總是會引起國家與人民之間的利益沖突,越南的實際情況也不例外。 在經歷了稅制改革的兩個階段后(1990至1995年和1996至2000年),越南的稅收制度已經形成了許多重要稅種的應用,但其完善的水平仍然無法滿足實踐的需要。從稅務行政改革期間(2001至2005年)到目前為止,越南不斷修改以前的稅法和法令,與此同時頒布了多項新稅法和法令,稅制體系也比較快地建成。然而,除了取得的成果,稅收負擔不僅僅增加了國家預算收入,而且已經成為影響越南經濟增長的重要因素之一,但越南稅收制度和稅收政策體系仍然存在明顯的弱點。 論文的主要觀點與結論體現(xiàn)論文的八章中。在第一章中,我們試圖分析問題的研究背景、國內外研究現(xiàn)狀、研究目的、研究意義,與此同時我們也試圖引進將在本文中使用的研究方法。在第二章中,我們引入和分析了稅負的基本內容,并且引入了需求經濟學派、供給經濟學派和現(xiàn)代經濟學派的相關稅收負擔理論。在第三章中,我們引入了越南當前稅收制度體系的組織結構模式,與此同時我們也引入與分析了越南經濟改革之前和之后的稅制體系、稅負結構、稅收負擔構成要素。 在第四章中,除了引入與分析了稅收負擔和公平收入分配之間相關的理論內容,我們也分析了一些稅種對越南公平收入分配的影響。實際上,三個稅種的負擔對公平收入分配的影響是最明顯的,包括個人所得稅、特別消費稅和企業(yè)所得稅,但這些稅種調整的影響還沒達到公平與效率的最佳目標。此外,我們還比較了中國與越南之間的個人所得稅,我們已發(fā)現(xiàn),越南個人所得稅比中國的比較落后,越南個人所得稅的負擔也高于中國。 在第五章中,除了相關理論的介紹和分析,我們也分析了越南稅收負擔和產業(yè)結構調整之間的關系。研究結果表明,稅收負擔影響了越南產業(yè)結構調整,但這種影響關系不夠清楚。證據表明,許多行業(yè)或部門都享有稅收優(yōu)惠政策,如農業(yè)、林業(yè)和漁業(yè),但它們對金融資本與高科技和工程的吸引力是非常困難的,沒有達到原來的目標。 在第六章中,我們引入和分析了稅收負擔和外國直接投資之間關系的相關理論。通過這些理論基礎,我們分析了越南稅收負擔對吸引外國直接投資的作用。在本章中,研究結果發(fā)現(xiàn),越南稅收負擔是吸引影響外國直接投資的三個最重要的因素之一,其余兩個因素是勞動成本和通脹指數。這些研究結果也與越南組織在外商投資企業(yè)的調查結果是一致的。 在第七章中,除了乘數模型和拉弗模型的介紹和分析,我們也分析了越南稅收負擔與經濟增長之間的關系。這些結果表明,在其他因素不變的條件下,越南稅收負擔已經影響到經濟增長。與此同時,我們還發(fā)現(xiàn),稅收負擔對中國經濟增長的影響比越南更大,因為越南稅收負擔超過了宏觀經濟的承受能力并高于中國。 最后,在第八章中,我們總結了本論文的內容,并指出了創(chuàng)新點,即與之前其他研究者的研究成果的不同之處。此外,我們提出了研究展望和未來可能進行的相關研究。
[Abstract]:The income of the State budget refers to the Government's use of its own powers to focus on the financial sources of the State and part of the national budget funds that meet the needs of expenditure. Government expenditure needs are also national development tasks, which are economic and social issues. In order to fulfil its mandate, the Government uses the tax burden as the most important lever to regulate economic and social issues such as economic growth, industrial restructuring, attracting foreign direct investment, equitable income distribution and so on. However, in the practice of countries and regions of the world, the tax burden has always been one of the most sensitive elements, so it always causes a conflict of interest between the State and the people, and the actual situation of Viet Nam is no exception. After two stages of tax reform (1990-1995 and 1996-2000), Vietnam's tax system has formed many important tax categories, but its perfect level is still unable to meet the practice Needs. Until now, the tax administration reform (2001-2005) has changed the previous tax laws and decrees. At the same time, a number of new tax laws and decrees have been enacted, and the tax system is relatively fast However, in addition to the achievements, the tax burden has not only increased the income of the state budget, but also has become one of the important factors that affect the economic growth of Vietnam, but the tax system and tax policy system of Vietnam still have obvious weakness: the main point of view and conclusion of the paper In the first chapter, we try to analyze the research background of the problem, the present situation of the research at home and abroad, the research purpose and the research significance, and we also try to introduce it in this paper. In the second chapter, we introduce and analyze the basic contents of tax burden, and introduce the relevant tax of demand economy school, supply economic school and modern economic school. In chapter three, we introduce the organizational structure model of Vietnam's current tax system system. At the same time, we also introduce and analyze the tax system, tax structure and tax negative before and after Vietnam's economic reform. In the fourth chapter, in addition to introducing and analyzing the relevant theoretical content between tax burden and fair income distribution, we also analyze some kinds of taxes on Vietnamese public In fact, the effect of three kinds of taxes on fair income distribution is the most obvious, including individual income tax, special consumption tax and enterprise income tax, but the influence of these kinds of tax adjustment is still not fair In addition, we compared the personal income tax between China and Vietnam, and we have found that Vietnam's individual income tax is far behind China, and Vietnam's individual income tax The burden of Vietnam is also higher than that of China. In the fifth chapter, apart from the introduction and analysis of relevant theories, we also analyze the tax burden of Vietnam. The research results show that the tax burden has affected the adjustment of the industrial structure of Vietnam. But the impact is not clear enough. The evidence suggests that many industries or sectors enjoy preferential tax policies, such as agriculture, forestry and fisheries, but they are very difficult to appeal to financial capital and high technology and engineering In Chapter 6, we introduced and analyzed the tax burden and the outside On the basis of these theories, we analyzed the tax revenue of Vietnam The burden is on attracting foreign direct investment. In this chapter, the research results show that the tax burden of Vietnam is one of the three most important factors to attract foreign direct investment, and the rest Two factors are labor costs and inflation indicators. These findings are also outside of Vietnam The results of business investment enterprises are consistent. In Chapter 7, in addition to the introduction and analysis of the multiplier model and the Laver model, we also analyze The relationship between tax burden and economic growth in Vietnam is discussed. In the meantime, Vietnam's tax burden has affected economic growth. At the same time, we have found that the tax burden has a greater impact on China's economic growth than Vietnam, as Vietnam's tax burden In Chapter 8, we summarize the contents of this paper and point out the innovation point. i. e. the difference from the previous findings of other researchers. In addition, I
【學位授予單位】：華中科技大學
【學位級別】：博士
【學位授予年份】：2014
【分類號】：F813.33
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本文編號：2294849