【作者】 张永学；

【导师】 庞德良；

【作者基本信息】 吉林大学 ， 世界经济， 2011， 博士

【摘要】 税收负担作为税收政策的核心问题,一直是人们关注的焦点。韩国的税收负担政策作为国家经济杠杆的着力点,对韩国经济增长、区域经济协调发展、社会公平分配和产业结构调整等方面有着重要的影响。韩国的税制对收入分配具有很强的调节作用。这主要体现在韩国的个人所得税的设计上,是分类综合征收的,高收入的阶层承担了较多的税收负担,且这种调节趋势是不断得到加强的。除此之外,韩国的遗产与赠与税、消费税的收入调节作用也是非常明显的。为了促进经济增长,韩国税收制度始终围绕了产业结构调整做适时的变化,在产业结构的不同阶段,制定不同的税收优惠、不同的税收结构,效果显著。在区域经济协调发展方面,韩国政府为了防止区域经济发展过程中出现贫富差距的“马太效应”,利用韩国税收的自动稳定和相机抉择机制调整区域经济发展的不平衡起到了较为明显的作用。在促进经济增长过程中,韩国主要是通过提供税收优惠和调整税收负担结构,减轻纳税人的税收负担,有效地促进了经济增长。近年来,随着经济的变化与发展,韩国对税收政策做了明显的调整,作为一个亚洲的、后发的国家,所走过的经济发展的轨迹对我国具有重要的参考价值,通过分析韩国的税收负担及与此相关的经济问题,对我国建立和完善与市场经济相适应的税收制度具有重要的参考价值。更多还原

【Abstract】 Tax burden is always one of the most acute and sensitive problems which related to the people’s livelihood. Because it not only constitute the core content of a state tax policy and tax system, but also closely related to a country’s economic growth and social stability. Tax burden function as a national economic policy levers, its reasonable has important implications to economic growth, and the region economy coordinated development, social justice allocation and industrial structure adjustment has important implications. After the 1994 tax reform, China’s economic situation has undergone great changes. With the economic aggregate rising, the revenue growth is improved by leaps and bounds. But at the same time, a phenomenon can not but arouse concern is that the tax revenues growth rate is significantly higher than the growth rate of economic growth. Reasonable definition for certain period of tax burden level has the vital significance to perform its functions of government needed financial resources, promoting economic stability and development.This subject is mainly start with analyzing the tax burden in South Korea, has analyzed the characteristic of tax burden, the structure and the evolution in South Korea. Focused on analyzing South Korea’s tax revenue with equitable distribution of social, adjust the structure of industry , coordinated development of regional economies, the unique role of economic growth, and bring us the enlightenments which optimizes to the Chinese tax system.The paper’s main ideas and conclusions embodied in eight chapters. The first chapter of this article mainly introduces the structure, research methods, the background and significance and the predecessor’s research results, and put forward to solve the problem. Emphasized that the tax burden is not only constitute a state tax policy and tax system, but also closely related to a country’s economic development and social stability. The second chapter illustrates the concept of the tax burden, the tax burden accounting methods, the calculation method of tax burden and tax elasticity, and the general theory of western tax burden. It stresses that western tax theory has certain practical significance. But different tax burden theory originated in different stages of capitalism for specific stage, it service for capitalist economic development. The application of western taxation theory must correspond the actual situation of economic development. Chapter three analyzes the structure and historical evolution of South Korean tax. Multi-level, multi-angle in-depth analysis of the structure of the tax burden on the formation of specific factors and reasons and deeply analyzes the status macro tax burden in South Korea. It emphasizes the neuter of tax, against tax on the excessive distortions in the market economy emphasize tax equity, simplify the tax system. It points out the South Korean tax structure from the turnover tax oriented to both the turnover tax and income tax, the gradually trend of income tax increase ; Personal income tax rate structure is simplified; Enlarge income tax, reduce the income tax rate structure characteristics and trends. Chapter fourth is the studies of the Korea’s tax burdens with social equitable distribution. The burden of tax represents one of the key aspects in measures of equitable distribution. As a latecomer and developed Asian country, Korea’s experience in dealing with the issue can provide reference for nowadays China. Mainly embodied in the following aspects: South Korea personal income tax system adopts classification comprehensive income tax system; Reduce the class of the comprehensive income tax rates; The provisions of the expense deduction is very detailed. This article through studies South Korean tax burden on the regulatory role of income distribution, provides the theory and policy reference for the reform of China’s income distribution system.The fifth chapter discusses the tax burden and industrial structure adjustment problems in South Korea. In South Korea’s different stages of the industrial structure, in the of using different preferential tax means, pointing to different sectors, through preferential object and means, so as to promote constantly adjust industrial structure. The sixth chapter analyses the impact of South Korea’s tax burden in industrial structure adjustment. It affirms the effect of preferential tax and tax burden structure on the coordinated development of regional economy. But analysis shows that the tax burden control effects also have certain restriction, it needs to cooperate with other means to perform better. Chapter 7 shows that the burden of taxation adjustment can increase the technical aspects of investment, improve labor productivity, increasing capital supply and thereby promote economic growth. Chapter 8 summarized previous discussion. Analysis indicates that the Structural tax cuts implemented in Korea, is characterized by the increase and decrease in tax burden which is charged with different tax subject. It stimulated production and consumption, it has played an important role in economic growth and industrial structure adjustment, the region economy coordinated development, and the revenue in fair distribution更多还原