本文選題：稅收增長(zhǎng) + 經(jīng)濟(jì)增長(zhǎng)�。� 參考：《南京農(nóng)業(yè)大學(xué)》2013年碩士論文

【摘要】：自1994年工商稅制改革以來,我國(guó)稅收收入持續(xù)增長(zhǎng),特別是從1997年起,稅收增長(zhǎng)率首次超過經(jīng)濟(jì)增長(zhǎng)率并持續(xù)走高。鑒于此種現(xiàn)象,本文從稅收的作用,稅收分別與財(cái)政收入,公共支出,GDP的關(guān)系等層面出發(fā),以公共支出為主要契合點(diǎn),并以政府職能、財(cái)政收入為依托來探析我國(guó)稅收增長(zhǎng)率高于GDP增長(zhǎng)率的原因。 基于此研究目的和研究思路,本文的第一部分,即導(dǎo)言部分,對(duì)中國(guó)稅收增長(zhǎng)率高于GDP增長(zhǎng)率的研究背景、研究目的、研究意義及研究?jī)?nèi)容、研究方法和數(shù)據(jù)來源;論文框架、預(yù)期結(jié)果及可能存在的問題進(jìn)行了詳細(xì)的闡述。 第二部分對(duì)稅收、GDP、公共支出等相關(guān)概念進(jìn)行界定,并對(duì)相關(guān)理論進(jìn)行了歸納。在此基礎(chǔ)上,對(duì)已有的關(guān)于我國(guó)稅收增長(zhǎng)率高于GDP增長(zhǎng)率的影響因素研究進(jìn)行了概括和總結(jié)。 第三部分,重點(diǎn)闡述了稅收的目的、公共支出的作用,以及兩者之間的關(guān)系。 第四部分,詳細(xì)描述了稅收增長(zhǎng)與GDP增長(zhǎng)的現(xiàn)狀,稅收與GDP的增長(zhǎng)趨勢(shì),以及稅收增長(zhǎng)率高于GDP增長(zhǎng)率可能帶來的諸多不利影響。 第五部分,基于公共支出視角的稅收增長(zhǎng)率高于GDP增長(zhǎng)率的影響因素研究。主要從以下三方面著手：第一,公共支出增長(zhǎng)的相關(guān)理論研究；第二,公共支出如何推動(dòng)社會(huì)經(jīng)濟(jì)的快速發(fā)展,如解決縮小我國(guó)與發(fā)達(dá)國(guó)家的發(fā)展差距、政府職能轉(zhuǎn)變等方面的問題；第三,公共支出的增長(zhǎng)推動(dòng)稅收增長(zhǎng),并高于GDP增長(zhǎng)率的傳導(dǎo)機(jī)制研究。 研究結(jié)果表明,經(jīng)濟(jì)進(jìn)一步發(fā)展,綜合國(guó)力增強(qiáng)的迫切需求,新時(shí)期政府職能的轉(zhuǎn)變,擴(kuò)展,深化等因素共同推動(dòng)了公共支出的增加。而稅收與公共支出之間相互依存,相互促進(jìn)的關(guān)系,最終導(dǎo)致了稅收的快速增長(zhǎng)。因此,要實(shí)現(xiàn)經(jīng)濟(jì)的穩(wěn)定發(fā)展,必須把握好政府職能、GDP、稅收、財(cái)政收入、公共支出的“五角關(guān)系”,以實(shí)現(xiàn)政府職能,稅收,公共支出與GDP的協(xié)調(diào)可持續(xù)發(fā)展。根據(jù)研究結(jié)果,本文給出了相應(yīng)的政策建議。具體包括：促進(jìn)稅收增長(zhǎng)與經(jīng)濟(jì)增長(zhǎng)協(xié)調(diào)發(fā)展,真正做到“取之于民,用之于民”；合理使用公共支出；實(shí)現(xiàn)經(jīng)濟(jì)的全面發(fā)展,提高綜合國(guó)力；政府提高行政效率,有效履行政府職能。
[Abstract]:Since the reform of the industrial and commercial tax system in 1994, the tax revenue of our country has been increasing continuously. Especially from 1997, the rate of tax growth exceeds the economic growth rate for the first time and continues to go high. In view of this phenomenon, this article starts from the role of tax revenue, revenue, public expenditure, and GDP, and the public expenditure is the main agreement point. Based on the government functions and financial revenue, the reasons why China's tax growth rate is higher than the GDP growth rate are analyzed.
Based on the purpose of this study and research ideas, the first part of this article, the introduction part, is the research background of China's tax growth rate higher than GDP growth rate, research purpose, research significance and research content, research methods and data sources, paper framework, expected results and possible problems.
The second part defines the related concepts of tax, GDP, public expenditure and other related concepts, and sums up the related theories. On this basis, this paper summarizes and summarizes the existing research on the factors affecting the growth rate of China's tax revenue higher than the GDP growth rate.
The third part focuses on the purpose of Taxation, the role of public expenditure, and the relationship between them.
The fourth part describes in detail the current situation of tax growth and GDP growth, the growth trend of tax and GDP, and the possible adverse effects of tax growth rate higher than the growth rate of GDP.
The fifth part, based on the perspective of public expenditure, the tax growth rate is higher than the GDP growth rate, mainly from the following three aspects: first, the theoretical research on the growth of public expenditure; second, how to promote the rapid development of the social economy by public expenditure, for example, to reduce the gap between China and the developed countries, the government job. Problems such as transformation and so on; third, the growth of public expenditure promotes tax growth and is higher than the conduction mechanism of GDP growth rate.
The results show that the further development of the economy, the urgent need for comprehensive national strength, the transformation, expansion and deepening of government functions in the new period have jointly promoted the increase of public expenditure. The mutual dependence and mutual promotion between tax and public expenditure leads to the rapid growth of the tax revenue. Therefore, the economic stability should be achieved. Development must grasp the "five angles relationship" of government functions, GDP, tax, fiscal revenue and public expenditure in order to achieve the coordinated and sustainable development of government functions, taxes, public expenditure and GDP. According to the results of the study, the corresponding policy suggestions are given. Take it to the people and use it for the people; use public expenditure rationally; realize the overall development of the economy and improve the comprehensive national strength; the government improves the administrative efficiency and effectively fulfil the functions of the government.
【學(xué)位授予單位】：南京農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F124.1

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