發(fā)布時(shí)間：2018-11-09 12:34

【摘要】：稅收是政府收入的主要來(lái)源，是政府調(diào)節(jié)經(jīng)濟(jì)的重要手段。大量的理論和實(shí)證研究表明，稅收對(duì)經(jīng)濟(jì)增長(zhǎng)的作用可以是積極的刺激作用也可以是消極的抑制作用。本文以我國(guó)稅收與經(jīng)濟(jì)增長(zhǎng)為研究對(duì)象，從實(shí)證的角度檢驗(yàn)我國(guó)稅收對(duì)經(jīng)濟(jì)增長(zhǎng)的作用性質(zhì)（正向刺激還是反向抑制）。得出了一系列重要的結(jié)論，研究表明，不管是從時(shí)間還是從空間的角度考察，，我國(guó)稅收對(duì)經(jīng)濟(jì)增長(zhǎng)的作用都是積極的，稅收與我國(guó)的經(jīng)濟(jì)增長(zhǎng)是相適應(yīng)的，并且稅收與我國(guó)經(jīng)濟(jì)增長(zhǎng)具有十分顯著的正相關(guān)關(guān)系。 通過(guò)回歸分析發(fā)現(xiàn)，我國(guó)稅收對(duì)經(jīng)濟(jì)增長(zhǎng)的正向刺激是真實(shí)的、可靠的。我國(guó)主要稅種如流轉(zhuǎn)稅、所得稅對(duì)經(jīng)濟(jì)增長(zhǎng)具有顯著的、強(qiáng)的數(shù)量變化規(guī)律：流轉(zhuǎn)稅每增長(zhǎng)1元，將導(dǎo)致經(jīng)濟(jì)增長(zhǎng)量增加8.219元；所得稅對(duì)經(jīng)濟(jì)增長(zhǎng)同樣具有較強(qiáng)的刺激作用，所得稅每增加1元，將導(dǎo)致經(jīng)濟(jì)增長(zhǎng)量增加2.856元。我國(guó)地方稅收對(duì)地方經(jīng)濟(jì)增長(zhǎng)的刺激作用也非常顯著：地區(qū)稅收增量每增長(zhǎng)1元，將導(dǎo)致經(jīng)濟(jì)增長(zhǎng)量增加10.382元。 但通過(guò)文獻(xiàn)綜合分析發(fā)現(xiàn)，現(xiàn)階段我國(guó)稅收與經(jīng)濟(jì)增長(zhǎng)仍存在一系列不相協(xié)調(diào)的深層次問(wèn)題，突出表現(xiàn)在稅收制度與稅收調(diào)控作用的不相適應(yīng)、稅收與公平的市場(chǎng)經(jīng)濟(jì)要求不相適應(yīng)以及稅收與均衡的經(jīng)濟(jì)增長(zhǎng)不相適應(yīng)。 因此我國(guó)應(yīng)強(qiáng)化稅收的宏觀調(diào)控功能、增強(qiáng)稅收與經(jīng)濟(jì)周期的適應(yīng)能力，應(yīng)堅(jiān)持公平與區(qū)別對(duì)待相結(jié)合、增強(qiáng)稅收與經(jīng)濟(jì)發(fā)展水平的適應(yīng)能力，應(yīng)兼顧效率和公平推進(jìn)稅收與地區(qū)和產(chǎn)業(yè)經(jīng)濟(jì)的協(xié)調(diào)發(fā)展，應(yīng)強(qiáng)化政策協(xié)調(diào)并豐富調(diào)控手段、增強(qiáng)稅收的調(diào)控功能，應(yīng)積極完善增值稅、所得稅、消費(fèi)稅、營(yíng)業(yè)稅等主要稅種，增強(qiáng)主要稅種刺激經(jīng)濟(jì)增長(zhǎng)的能力。
[Abstract]:Tax revenue is the main source of government revenue, is an important means of government regulation of the economy. A large number of theoretical and empirical studies show that the role of tax on economic growth can be a positive stimulus or a negative inhibition. This paper takes tax and economic growth in China as the research object, and tests the effect of tax on economic growth (positive stimulus or reverse inhibition) from the perspective of empirical analysis. A series of important conclusions have been drawn. The study shows that, whether from the perspective of time or space, the effect of taxation on economic growth in China is positive, and the tax revenue is compatible with the economic growth of our country. And tax and economic growth in China have a very significant positive correlation. Through regression analysis, it is found that the positive stimulus of tax revenue to economic growth is real and reliable. The main taxes in China, such as turnover tax, income tax has a significant, strong quantitative change law to economic growth: each increase in turnover tax of 1 yuan will lead to an increase of 8.219 yuan in economic growth; Income tax also has a strong stimulus to economic growth. Each increase in income tax of 1 yuan will lead to an increase of 2.856 yuan in economic growth. The stimulative effect of local taxation on local economic growth is also very remarkable: every increase in regional tax revenue of 1 yuan will lead to an increase of 10.382 yuan in economic growth. However, through the comprehensive analysis of the literature, it is found that there are still a series of deep problems which are not in harmony between tax revenue and economic growth in our country at present, which are mainly reflected in the incompatibility between tax system and tax regulation and control. Tax does not adapt to fair market economy, and tax does not adapt to balanced economic growth. Therefore, our country should strengthen the macro-control function of tax revenue, enhance the adaptability of tax revenue and economic cycle, insist on combining fairness with differential treatment, and enhance the adaptability of tax revenue and economic development level. We should give consideration to efficiency and fairness in promoting the coordinated development of taxation with regional and industrial economy, strengthen policy coordination and enrich the means of regulation and control, enhance the regulatory function of taxation, and actively improve the main types of taxes, such as value-added tax, income tax, consumption tax, business tax, etc. Enhance the ability of major taxes to stimulate economic growth.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.42;F124;F224

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