本文選題：財(cái)政收入 + 宏觀稅負(fù)　； 參考：《浙江大學(xué)》2014年碩士論文

【摘要】：宏觀稅負(fù)與經(jīng)濟(jì)增長的關(guān)系一直是一個廣受學(xué)界和社會關(guān)注的問題。特別是中國政府財(cái)政收入增速大大超過GDP增長速度的情況已經(jīng)持續(xù)多年,這種情況引發(fā)了激烈的爭論。本文回顧了國內(nèi)外對相關(guān)問題的研究,從理論角度對宏觀稅負(fù)與經(jīng)濟(jì)增長的關(guān)系問題進(jìn)行了分析,提出理論假設(shè),并結(jié)合浙江省財(cái)稅情況和經(jīng)濟(jì)發(fā)展?fàn)顩r,利用浙江省11個地級市的數(shù)據(jù)對浙江省財(cái)政收入與經(jīng)濟(jì)增長的協(xié)調(diào)性進(jìn)行了實(shí)證研究。主要工作和基本結(jié)論如下： 一是簡要介紹了浙江省以及省內(nèi)各地區(qū)的財(cái)政和經(jīng)濟(jì)發(fā)展?fàn)顩r,認(rèn)為浙江省存在著經(jīng)濟(jì)總量大,經(jīng)濟(jì)發(fā)展水平較高,產(chǎn)業(yè)結(jié)構(gòu)較合理以及民營經(jīng)濟(jì)發(fā)達(dá)等特征。而浙江省內(nèi)11個地級市的財(cái)政和經(jīng)濟(jì)發(fā)展?fàn)顩r存在不平衡的現(xiàn)象,本文在研究中考慮了這種區(qū)域發(fā)展不平衡的因素。 二是根據(jù)中國國情,提出了稅收負(fù)擔(dān)概念界定的兩個原則,并以此為基礎(chǔ),對稅收負(fù)擔(dān)作如下的定義：稅收負(fù)擔(dān)是政府通過稅收等手段對社會產(chǎn)出進(jìn)行分配時,導(dǎo)致非政府部門可支配收入的份額或數(shù)量減少,由此給非政府部門形成的經(jīng)濟(jì)負(fù)擔(dān)或經(jīng)濟(jì)利益的損失,它反映的是社會總產(chǎn)品在政府與非政府部門間的數(shù)量分配關(guān)系。 三是從理論角度出發(fā),對宏觀稅負(fù)影響經(jīng)濟(jì)增長的機(jī)制進(jìn)行了探討,分別討論了宏觀稅負(fù)通過投資、消費(fèi)、勞動和進(jìn)出口等因素來影響經(jīng)濟(jì)增長的過程,最后在前人研究的基礎(chǔ)上提出理論假設(shè),即宏觀稅負(fù)對經(jīng)濟(jì)增長同時存在兩個方向相反的正負(fù)效應(yīng),且正效應(yīng)邊際遞減,因而存在一個最優(yōu)的稅負(fù)水平,使得經(jīng)濟(jì)增長最大化。 四是設(shè)定計(jì)量模型,利用浙江省11個地級市1978-2012年的面板數(shù)據(jù)進(jìn)行實(shí)證研究。研究結(jié)果支持本文提出的理論假設(shè)。之后本文利用計(jì)量結(jié)果估算相應(yīng)的估計(jì)最優(yōu)稅負(fù),并參考世界銀行公布的國際情況,認(rèn)為浙江省的宏觀稅負(fù)水平已經(jīng)達(dá)到甚至超過最優(yōu)稅負(fù)區(qū)間,繼續(xù)提高宏觀稅負(fù)將不利于經(jīng)濟(jì)持續(xù)增長。 五是在研究的基礎(chǔ)上,提出了構(gòu)建和完善公共財(cái)政制度、推進(jìn)全口徑預(yù)算管理、調(diào)整財(cái)政支出結(jié)構(gòu)以及注意根據(jù)地區(qū)差異調(diào)整財(cái)政政策的建議。
[Abstract]:The relationship between macro tax burden and economic growth has always been a subject of great concern by scholars and society. In particular, China's government revenue growth rate has been much faster than GDP growth rate for many years, which has caused fierce debate. This paper reviews domestic and foreign research on related issues, analyzes the relationship between macro tax burden and economic growth from a theoretical point of view, puts forward theoretical assumptions, and combines the financial and tax situation and economic development of Zhejiang Province. Based on the data of 11 prefectural cities in Zhejiang Province, this paper makes an empirical study on the coordination between fiscal revenue and economic growth in Zhejiang Province. The main work and basic conclusions are as follows: first, the financial and economic development of Zhejiang Province and its regions are briefly introduced. It is concluded that Zhejiang Province has a large economic aggregate and a relatively high level of economic development. Industrial structure is reasonable and private economy is developed and so on characteristic. However, there is imbalance in the development of finance and economy in 11 prefectural cities in Zhejiang Province. In this paper, the factors of unbalanced regional development are considered. Secondly, according to the national conditions of China, this paper puts forward two principles of defining the concept of tax burden, and on this basis, defines the tax burden as follows: tax burden is when the government distributes social output by means of taxation and other means. It leads to the reduction of the share or quantity of the disposable income of the non-governmental sector, which results in the loss of economic burden or economic benefit to the non-governmental sector, which reflects the quantitative distribution relationship between the government and the non-governmental sector of the total social product. Third, from a theoretical point of view, this paper probes into the mechanism by which the macro tax burden affects economic growth, respectively, and discusses the process of influencing economic growth through such factors as investment, consumption, labor and import and export. Finally, on the basis of previous studies, the theoretical hypothesis is put forward, that is, there are two opposite positive and negative effects on economic growth, and the marginal positive effects are decreasing, so there is an optimal tax burden level, which maximizes economic growth. Fourth, set the measurement model, using the panel data of 11 prefectural cities in Zhejiang province from 1978 to 2012 to carry out empirical research. The research results support the theoretical hypothesis proposed in this paper. Then this paper estimates the corresponding optimal tax burden by using the measurement results, and with reference to the international situation published by the World Bank, concludes that the macro tax burden level in Zhejiang Province has reached or even exceeded the optimal tax burden range. Continuing to raise the macro tax burden will not be conducive to sustained economic growth. Fifthly, on the basis of the research, the paper puts forward some suggestions to construct and perfect the public finance system, to promote the all-caliber budget management, to adjust the structure of fiscal expenditure and to pay attention to the adjustment of fiscal policy according to the regional differences.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.41;F127

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