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经济管理学术文库·财务类·中国税收结构评价及优化:基于经济增长理论的研究

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经济管理学术文库·财务类·中国税收结构评价及优化:基于经济增长理论的研究

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《经济管理学术文库·财务类·中国税收结构评价及优化:基于经济增长理论的研究》的创新性工作包括以下几个方面:一是从经济学理论的高度,给出了税收结构影响经济增长的具体变量、影响机制和传导路径,给出税收结构影响经济增长的基本理论依据和经济学解释,这对于研究税收结构的经济增长效应具有重要的理论创新意义;二是明确了税收结构通过改变交易费用,影响了社会的专业化和劳动分工程度,从而影响社会的技术进步水平,改变了生产要素的产出效率,带来经济增长效应;三是基于经济增长视角,突破传统的对税收结构与经济增长关系的分析仅仅停留在直接税与间接税层面的状况,通过大量的理论和实证分析,把对税收结构影响经济增长的分析细化到税类的层面上,并基于实证分析结果给出具体的税收制度调整建议,大大增强了政策建议的可操作性。
Author Description

吴玉霞,1971年1月生,河北邢台人,经济学博士,主要研究方向为经济增长、财税理论与实务。1994年7月河北大学经济学院统计学专业本科毕业,获经济学学士学位;2005年6月天津财经大学财政学专业硕士研究生毕业,获经济学硕士学位;2009年6月天津财经大学统计学专业博士研究生毕业,获经济学博士学位;财政部财政科学研究所财政学专业在站博士后。现为河北金融学院副教授,河北省科技金融重点实验室研究人员。在《中国统计》、《统计与决策》、《统计与信息论坛》、《经济经纬》、《北京工商大学学报》、《税务与经济》等核心期刊发表论文20余篇,主持或参与教育部、河北省社科基金、天津市社科基金、河北省统计局重点项目等8项课题的研究工作。
Catalogue

第一章 导论
第一节 研究背景
一、中国当前经济增长形势
二、中国税收制度现状
三、现行税收结构存在的问题
第二节 文献综述
一、税收在经济增长过程中的作用
二、税收结构的经济增长效应
第三节 研究目的及意义
一、研究目的
二、研究意义
第四节 研究思路、方法及主要研究内容
一、研究思路
一、研究方法
三、主要研究内容
第五节 创新点

第二章 税收结构影响经济增长的机制与传导路径理论
分析
第一节 税收制度调节经济的机理
一、税收的经济调节机制
二、税收与资源配置
三、税收与经济增长
四、税收与宏观经济运行的稳定性
五、税收与公平分配
第二节 税收对生产要素的调节效应
一、税收对储蓄的影响
二、税收对投资的影响
三、税收对劳动供给的影响
第三节 税收结构及其决定因素
一、税收结构的界定
二、税收结构的决定因素
第四节 税收结构影响经济增长的机制
一、经济增长的根源
二、税收结构影响经济增长的机制
第五节 税收结构影响经济增长的传导路径

第三章 中国现行税收结构状况统计分析
第一节 中国税收制度演进
一、中国税收制度沿革
二、现行税收制度及税收结构
第二节 中国税收结构的演变路径及特征
一、中国税收结构的演变路径及特征
二、中国区域税收结构总体演变路径及特征
第三节 中国税收结构对经济增长影响的统计描述分析
一、税收结构与中国经济增长率的统计描述分析
二、税收结构与区域经济增长率的统计描述分析

第四章 中国税种结构的经济增长效应计量分析
第一节 模型选择
一、相关理论模型综述
二、模型选择
第二节 指标选取及数据处理
第三节 实证分析
一、面板数据模型
二、实证分析与结论
三、实证结果分析

第五章 中国税负结构的经济增长效应计量分析
第一节 税种结构是造成区域税负结构不同的主要原因
一、税种结构带来区域所有制税负结构的不同
二、税种结构带来区域产业税负结构的不同
第二节 中国税负结构的经济增长效应计量分析
一、模型选择
二、指标选取及数据处理
三、实证结论
四、实证结果分析

第六章 中国税收结构评价及优化政策建议
第一节 中国现行税收结构评价
一、中国现行税收结构基本评价
二、现行税收结构的经济增长效应评价
第二节 中国税收结构优化导向分析
第三节 进一步优化中国税收结构的政策建议
一、现有分税制架构内税收结构的调整
二、进一步深化分税制改革基础上的税收结构调整
第四节 其他区域经济政策的调整
一、注重区域物质资本和人力资本积累
二、积极创造条件提高中国市场化程度
三、必须尽快推进中部地区和西部地区的工业化进程
四、必须尽快完成东北老工业基地产业结构调整
第五节 不足与展望
参考文献
后记
Book Abstract

这次工商税制的修订的主要内容包括:①试行商品流通税。试行商品流通税主要是从原来征收货物税的税目中,划出22种商品,如烟、酒、麦粉、火柴、水泥、钢铁、棉纱等改征商品流通税,即把原来在生产和流通各环节征收的货物税、工商营业税及其附加、印花税,简化、合并成流通税。凡已纳商品流通税的商品,在流转过程中,不再征收所有属于流转税性质的税收。②修订货物税。修订货物税主要是对货物税的税目、税率进行了调整。对于征收货物税的产品,将原先缴纳营业税及其附加和印花税并人货物税内征收;粮食、土布交易税也改征货物税。③调整营业税。调整营业税主要是将工商企业应纳的印花税、营业税及营业税附加均并人营业税内,并按合并后的税率计税。对于已经纳入商品流通税征收范围的商品,不再缴纳营业税;对于已经纳入货物税征收范围的货物,在批发或零售时仍照征营业税;既不缴纳商品流通税、又不缴纳货物税的货物,按规定缴纳营业税。④其他各税的修订。其他各税的修订主要是取消了特种消费行为税,将“电影、戏剧及娱乐”税目改征文化娱乐税。取消或停征除牲畜交易税以外的其他交易税,同时将粮食交易税并人货物税,棉花交易税并人商品流通税。
经过这次修订后,税收仍为14种,除农业税外,其他税种具体包括:①流转税类,商品流通税、货物税、工商业税、关税。②所得税类,利息所得税、工商业税中对所得额征收的部分。③财产税类,城市房地产税、契税。④资源税类,盐税。⑤行为税类,印花税、牲畜交易税、屠宰税、车船使用牌照税、文化娱乐税。
(3)1958年的工商税制改革。1956年,中国完成了对农业、手工业和资本主义工商业的社会主义改造,社会生产关系发生了重大转变,由原来的多种经济成分并存转变为基本单一的社会主义公有制经济。,这样,以原来的多种经济成分并存为基础建立起来的税收制度显得与经济基础的变化很不适应。不仅如此,1958年中国开始了第二个五年计划(以下简称“二五计划”)。因此,为了适应经济条件的变化,满足“二五计划”的要求,全国人大常委会在1958年9月通过了《工商统一税务条例》,并由国务院颁布试行。此次改革的原则是“在基本保持原税负的基础上简化税制”,其基本内容包括:①合并税种,实行工商统一税。以工商统一税取代原有的货物税、商品流通税、营业税和印花税,即四税合一。对工业产品、农业产品征税选择在产制和零售两个环节,进行两次课征。②建立工商所得税。即从原有的工商税中将所得税分离出来,形成一个独立的税种。③在基本保持原税负的基础上,对利润过高或过低的少数产品所适用的税率进行了调整。④简化征税办法,把原来的多次征税改为工业品在工厂一般只征一道税。
经过这次修订后,除农业税外,我国实际开征11种税,具体包括:①流转税类,工商统一税、关税。②所得税类,工商所得税、利息所得税(此税在1959年停征)。③财产税类,城市房地产税、契税。
……
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