發(fā)布時(shí)間：2018-02-14 14:35

  本文關(guān)鍵詞： 區(qū)域稅負(fù)差異 區(qū)域經(jīng)濟(jì)發(fā)展 稅收轉(zhuǎn)移 泰爾指數(shù)　出處：《浙江財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近些年在我國(guó)經(jīng)濟(jì)得到快速發(fā)展的同時(shí),出現(xiàn)了地區(qū)間稅收負(fù)擔(dān)差異較大這一現(xiàn)實(shí)問題,具體表現(xiàn)為區(qū)域經(jīng)濟(jì)發(fā)展規(guī)模與所承擔(dān)的稅收負(fù)擔(dān)不協(xié)調(diào),這種不均衡的發(fā)展會(huì)影響我國(guó)區(qū)域經(jīng)濟(jì)的持續(xù)健康發(fā)展。在這一背景下,本文將研究1995-2014這20年區(qū)域間稅負(fù)差異的發(fā)展趨勢(shì),探尋其背后的原因,并根據(jù)影響這一差異的根本原因提出相應(yīng)的稅收政策建議,這將對(duì)于縮小區(qū)域稅負(fù)差異,實(shí)現(xiàn)我國(guó)區(qū)域間經(jīng)濟(jì)的協(xié)調(diào)發(fā)展具有重要的現(xiàn)實(shí)意義。本文采用規(guī)范分析與實(shí)證分析相結(jié)合的研究方法,具體的思考和分析研究方法主要有:歷史文獻(xiàn)法、數(shù)理統(tǒng)計(jì)法、對(duì)比分析法、泰爾指數(shù)法、計(jì)量模型法。本文首先對(duì)稅負(fù)差異的衡量指標(biāo)、測(cè)度方法和稅負(fù)差異失衡的負(fù)面影響做出了說明,在此基礎(chǔ)上,通過從中國(guó)統(tǒng)計(jì)年鑒和中國(guó)稅務(wù)年鑒獲得的1995-2014年相關(guān)數(shù)據(jù),采用數(shù)列分析法、稅負(fù)差異系數(shù)法、稅收協(xié)調(diào)系數(shù)法、泰爾指數(shù)法對(duì)我國(guó)區(qū)域稅負(fù)差異的發(fā)展趨勢(shì)和現(xiàn)狀做了全面的分析。從各省看,我國(guó)各省稅負(fù)水平在波動(dòng)中不斷上升,稅負(fù)最高省與最低省差距加大;從各區(qū)域來看,我國(guó)經(jīng)濟(jì)發(fā)展水平由高到低的排序依次是東部三個(gè)直轄市-東部地區(qū)-中部地區(qū)-西部地區(qū),但稅負(fù)從重到輕分別為東部三個(gè)直轄市-東部地區(qū)-西部地區(qū)-中部地區(qū),反映出我國(guó)區(qū)域稅負(fù)差異與經(jīng)濟(jì)發(fā)展不相均衡的現(xiàn)狀。為進(jìn)一步探究影響這一差異的原因,本文建立了經(jīng)濟(jì)發(fā)展水平、產(chǎn)業(yè)結(jié)構(gòu)、稅制結(jié)構(gòu)、城市化水平、貿(mào)易結(jié)構(gòu)、稅收征管水平、橫向稅收轉(zhuǎn)移七個(gè)理論假設(shè),十個(gè)樣本指標(biāo),利用1995-2014年的面板數(shù)據(jù)進(jìn)行了實(shí)證分析,實(shí)證分析結(jié)果為產(chǎn)業(yè)結(jié)構(gòu)、稅收征管水平、橫向稅收轉(zhuǎn)移為主要的影響因素,并對(duì)這些主要因素做出了一些印證性的分析。最后針對(duì)我國(guó)區(qū)域間稅負(fù)差異這一問題,首先對(duì)確定稅負(fù)差異的原則做出了說明,然后在前文分析研究的基礎(chǔ)上,從優(yōu)化區(qū)域產(chǎn)業(yè)結(jié)構(gòu)、加強(qiáng)稅收征管水平、完善橫向和縱向稅收分配協(xié)調(diào)機(jī)制、完善稅收優(yōu)惠政策這四大方面提出了完善建議。本文可能的創(chuàng)新點(diǎn)有兩點(diǎn),第一,在研究方法層面上,本文采用多種指標(biāo)和方法加強(qiáng)了對(duì)現(xiàn)有數(shù)據(jù)的分析和挖掘力度,在第三章研究我國(guó)區(qū)域稅收負(fù)擔(dān)差異的發(fā)展趨勢(shì)和現(xiàn)狀時(shí),綜合采用數(shù)列分析法、稅負(fù)差異系數(shù)法、稅收協(xié)調(diào)系數(shù)法、泰爾指數(shù)法多個(gè)指標(biāo)由各個(gè)省份到四大區(qū)域,由點(diǎn)及面的進(jìn)行了較為全面的分析,在第四章研究地區(qū)稅負(fù)影響因素時(shí),考慮到不同區(qū)域間在優(yōu)惠政策等方面的差異性,為增強(qiáng)可比性,采用1995-2014年20年較長(zhǎng)跨度的面板數(shù)據(jù),建立影響區(qū)域稅負(fù)差異的7個(gè)研究基本假設(shè)和相對(duì)應(yīng)的10個(gè)樣本指標(biāo),利用計(jì)量建模實(shí)證分析的方法,利用固定效應(yīng)模型對(duì)區(qū)域稅負(fù)的影響因素進(jìn)行了系統(tǒng)分析。第二,在研究視角層面上進(jìn)行了拓展,本文是對(duì)我國(guó)區(qū)域間稅收負(fù)擔(dān)差異進(jìn)行研究,這與從宏觀稅負(fù)水平、宏觀稅負(fù)與經(jīng)濟(jì)增長(zhǎng)的關(guān)系視角進(jìn)行研究的文獻(xiàn)相比還較少,并且本文的這一研究視角與十三五規(guī)劃建議中提出的堅(jiān)持協(xié)調(diào)發(fā)展,推動(dòng)區(qū)域協(xié)調(diào)發(fā)展的戰(zhàn)略發(fā)展方向相契合,這對(duì)協(xié)調(diào)區(qū)域經(jīng)濟(jì)協(xié)調(diào)發(fā)展的具有重要意義。本文試圖通過對(duì)區(qū)域稅負(fù)差異多方面、全角度的分析,不斷完善分析區(qū)域稅收負(fù)擔(dān)差異的研究框架。
[Abstract]:In recent years China's economy has been rapid development at the same time, the regional tax burden difference between the practical problem, the specific performance of the regional economic development scale and the tax burden is not harmonious, this imbalance will affect the development of China's regional economic sustainable and healthy development. In this background, development trend this paper will study the 1995-2014 20 years of regional tax burden difference, to explore the reasons behind it, and put forward the corresponding suggestions on tax policies according to the root cause of this difference, this will be to narrow the regional tax burden difference, has important practical significance to realize the coordinated development of regional economy in China. This paper uses the combined method normative analysis and empirical analysis, thinking and analysis of the specific research methods include: literature method, mathematical statistics, comparative analysis, Theil index method, measurement model method. Based on the difference of tax burden measure, the negative impact of imbalance and tax difference measure method explained, on this basis, through 1995-2014 years of relevant data obtained from Chinese statistical yearbook and Chinese tax Yearbook, by sequence analysis, difference of tax burden coefficient, tax coordination coefficient method, a comprehensive analysis of the Theil index method the development trend of China's regional differences and tax status. From the provinces, China's provinces tax levels rising in fluctuation, increase the gap between the lowest and the highest tax burden of province province; from the regional point of view, China's economic development level from high to low ranking is the three eastern municipalities - Eastern region the central region - in the western region, but the tax burden is heavy to light respectively in eastern region of the eastern three municipalities - West - central region, reflecting regional differences in tax burden in China and economic development is not balanced In order to further explore the impact of the status quo. The reason for the difference, this paper establishes the level of economic development, industrial structure, tax structure, city level, trade structure, tax collection and management level, horizontal tax transfer seven theoretical assumptions, a sample of ten indicators, empirical analysis is conducted by using the panel data of 1995-2014 years, the results of empirical study the industrial structure, the level of tax collection, horizontal tax transfer is the main influencing factor, and make some proof of the analysis of these main factors. Finally, aiming at the problem of tax burden differences between regions in China, made the first to determine the tax burden difference principle, and then in the above analysis on the basis of the optimization of regional the industrial structure, strengthen tax collection and management level, improve the horizontal and vertical distribution of tax coordination mechanism, perfecting the preferential tax policies of these four aspects put forward the improvement suggestions. This paper may be a There are two new points, first, in the study aspect, this paper uses a variety of indicators and methods to strengthen the existing data analysis and mining efforts, the research status and development trend of China's regional differences in the tax burden in the third chapter, using series analysis method, the tax burden difference coefficient method, tax coordination coefficient method. Multiple index method of the Theil index by various provinces into four regions, from the point and surface are analyzed in detail and the tax factors in the fourth chapter research area, taking into account the differences in other aspects of preferential policies in different regions, in order to enhance the comparability of panel data with 1995-2014 to 20 years of long span the effect of establishing the regional tax burden difference of 7 research hypotheses and a sample of 10 indexes, using the method of quantitative analysis of empirical modeling, using the fixed effect model of regional burden and influencing factors System analysis. Second, in the perspective of research level has been developed in this paper is to study the difference of tax burden among the regions in China, and from the macroscopic tax burden level of the perspective of the relationship between macro tax burden and economic growth in comparison to the literature is still less, it puts forward the research perspective and suggestions and the planning of 13th Five-Year adhere to the coordinated development, promote the coordinated development of regional strategic development direction of fit, it has important significance for the coordination of regional economic coordinated development. This paper tries to analysis the regional tax burden difference in many aspects, from all angles, and constantly improve the analysis framework of regional tax burden differences.

【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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本文編號(hào)：1510925