發(fā)布時(shí)間：2018-03-22 23:08

  本文選題：結(jié)構(gòu)性減稅　切入點(diǎn)：效應(yīng)分析　出處：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收作為國家取得社會(huì)財(cái)富的重要工具和實(shí)施財(cái)政政策的基本手段，對(duì)有效調(diào)控國家經(jīng)濟(jì)，滿足國家社會(huì)管理需要有著不可替代的作用。作為籌集國家財(cái)政收入的主要手段之一，稅收為保障國家基礎(chǔ)建設(shè)和各項(xiàng)事業(yè)的發(fā)展，提供了堅(jiān)實(shí)的經(jīng)濟(jì)支撐。 2008年8月，一場(chǎng)突如其來的金融風(fēng)暴席卷全球，波及范圍之廣、程度之深，，使中國也無法獨(dú)善其身，多項(xiàng)宏觀經(jīng)濟(jì)指標(biāo)回落明顯，發(fā)展中的潛在問題逐步顯現(xiàn)出來。為帶動(dòng)經(jīng)濟(jì)早日走出困境，激發(fā)我國經(jīng)濟(jì)的潛在活力，國家采取了一系列的經(jīng)濟(jì)刺激計(jì)劃和輔助措施，以“增支減收”為特征的結(jié)構(gòu)性減稅政策在此時(shí)應(yīng)運(yùn)而生。 本文對(duì)結(jié)構(gòu)性減稅提出的背景以及現(xiàn)實(shí)意義進(jìn)行了系統(tǒng)闡述，并在此基礎(chǔ)上，對(duì)稅收與經(jīng)濟(jì)增長的關(guān)系問題進(jìn)行了有條理的分析。同時(shí)，對(duì)結(jié)構(gòu)性減稅政策進(jìn)行了宏觀分析和制度效應(yīng)分析，從結(jié)構(gòu)性減稅對(duì)投資、消費(fèi)、就業(yè)水平和價(jià)格水平等四個(gè)方面的影響進(jìn)行了深入的闡述，總結(jié)出結(jié)構(gòu)性減稅政策對(duì)我國經(jīng)濟(jì)結(jié)構(gòu)的優(yōu)化、稅制結(jié)構(gòu)的優(yōu)化以及我國經(jīng)濟(jì)社會(huì)的可持續(xù)發(fā)展戰(zhàn)略選擇具有積極的促進(jìn)作用。 根據(jù)以上分析，本文以當(dāng)前我國稅制結(jié)構(gòu)特點(diǎn)結(jié)構(gòu)性減稅的具體政策設(shè)計(jì)為背景，利用關(guān)聯(lián)規(guī)則的數(shù)據(jù)挖掘方法，對(duì)增值稅、消費(fèi)稅、營業(yè)稅、個(gè)人所得稅以及企業(yè)所得稅等主要稅種進(jìn)行數(shù)理分析，比較研究施行結(jié)構(gòu)性減稅政策前后各主要稅種占稅收總收入的影響因子。利用實(shí)證分析方法證明結(jié)構(gòu)性減稅對(duì)經(jīng)濟(jì)增長的實(shí)際作用。同時(shí)結(jié)合論證分析結(jié)果，提出幾條具體的結(jié)構(gòu)性減稅建議。與此同時(shí)，結(jié)合對(duì)宏觀數(shù)據(jù)的整合和分析，得出2008年以來的結(jié)構(gòu)性減稅政策雖然在推動(dòng)經(jīng)濟(jì)、稅收和居民收入增長等方面取得了一定的成效，但是在優(yōu)化稅制結(jié)構(gòu)、調(diào)整經(jīng)濟(jì)發(fā)展方式以及降低宏觀稅負(fù)方面的作用甚微。其次，本文針對(duì)當(dāng)前我國經(jīng)濟(jì)轉(zhuǎn)型時(shí)期的特殊要求，以及近十年我國稅收負(fù)擔(dān)的實(shí)證分析，闡明了在當(dāng)前經(jīng)濟(jì)增速放緩、宏觀稅負(fù)較高的情況下，繼續(xù)推進(jìn)結(jié)構(gòu)性減稅的必要性和可行性。并將下階段的結(jié)構(gòu)性減稅政策與稅制改革相結(jié)合，提出我國下階段結(jié)構(gòu)性減稅的具體實(shí)施路徑，對(duì)結(jié)構(gòu)性減稅的政策方向和改革進(jìn)程進(jìn)行了有益的探索，具有一定的應(yīng)用價(jià)值和理論意義。
[Abstract]:As an important tool for the country to acquire social wealth and a basic means of implementing fiscal policies, tax revenue can effectively regulate and control the national economy. As one of the main means of raising national financial revenue, tax provides a solid economic support for the protection of national infrastructure and the development of various undertakings. In August 2008, a sudden financial storm swept the world, affecting a wide range and depth, so that China was unable to escape itself, and many macroeconomic indicators fell back obviously. The potential problems in development are gradually emerging. In order to bring the economy out of its predicament at an early date and stimulate the potential vitality of our economy, the state has adopted a series of economic stimulus plans and auxiliary measures. Structural tax cuts, characterized by increased spending and reduced revenues, came into being at this time. In this paper, the background and practical significance of structural tax reduction are systematically expounded, and on this basis, the relationship between tax revenue and economic growth is systematically analyzed. This paper has carried on the macroscopic analysis and the system effect analysis to the structural tax reduction policy, has carried on the thorough elaboration from the structural tax reduction to the investment, the consumption, the employment level and the price level and so on four aspects influence, It is concluded that the structural tax reduction policy plays a positive role in the optimization of China's economic structure, the optimization of tax system structure and the strategic choice of sustainable development of our country's economy and society. Based on the above analysis, this paper, based on the specific policy design of structural tax reduction in China's tax system structure, uses the data mining method of association rules to analyze the value added tax, consumption tax and business tax. Personal income tax, enterprise income tax, and other major types of tax are analyzed mathematically, This paper compares and studies the influence factors of the main types of tax before and after the implementation of structural tax reduction, and proves the actual effect of structural tax reduction on economic growth by using the empirical analysis method. At the same time, combining with the result of demonstration and analysis, At the same time, combining with the integration and analysis of macro data, it is concluded that although the structural tax reduction policies since 2008 have achieved certain results in promoting the economy, taxation and the growth of residents' income, However, it has little effect in optimizing the tax system structure, adjusting the mode of economic development and reducing the macro tax burden. Secondly, this paper aims at the special requirements of the current economic transition period in China, and the empirical analysis of the tax burden in recent ten years. This paper expounds the necessity and feasibility of continuing to promote structural tax reduction under the current economic growth rate and high macro tax burden, and combines the structural tax reduction policy in the next stage with the tax system reform. This paper puts forward the specific implementation path of structural tax reduction in the next stage of our country, and makes a beneficial exploration of the policy direction and reform process of structural tax reduction, which has certain applied value and theoretical significance.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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