我国通货紧缩下税收政策的选择

【作者】 张家军；

【导师】 刘建民；

【作者基本信息】 湖南大学 ， 财政学， 2003， 硕士

【摘要】 在通货紧缩下税收政策是一项重要的宏观调控手段。税收政策能有效抑制通货紧缩，有助于国民经济的健康持续发展。因此，通货紧缩下税收政策的选择是一个十分重要的问题。本文试图对此进探讨。 从居民消费价格指数上判断，1998年以来我国两次陷入了通货紧缩。根据“单要素论”，我国当时出现了严重的通货紧缩，其原因在于：亚洲金融危机、全球通货紧缩、生产力过剩以及即期消费低。而税收政策的运用也受到税收政策目标及传导机制的影响。我国税收政策调控面临着一个困境：税收弹性低、调控力度弱、税制结构不完善、税收政策时滞明显以及国际税收竞争的影响。 在分析通货紧缩和我国税收政策调控的基础上，本文认为对税收政策的选择不应仅仅立足于短期的相机抉择机制，而应立足于长期的自动调节机制。本文从激励投资、消费及出口分析入手，指出现行税收政策不足之处，并提出了相应的改进措施。主要包括：减轻费负、调整流转税、统一所得税、开征新税种、改革出口退税、强化税收征管以及加强国际税收协调等税收政策。在税收超常增长的背景下，我国是否应当“减税”是一个热点问题。本文从分析“减税”定义入手，指出“减税”是规范的减轻税负行为，是长期的制度安排，进而分析了税收超常增长的因素，探讨了“减税”对经济的拉动作用，指出目前税收超常增长不能成为“减税”的理由，“减税”也不能有效拉动经济的增长。更多还原

【Abstract】 Under the situation of deflation, tax policy, as an important macro regulation method, is effective in holding back deflation and thus be helpful to the healthy and sustainable development of national economy. Therefore the issues of adopting which kind of tax policy is of vital importance in such condition. This paper hereafter is trying to explore it in a systematic.Judging by CPI (Consumer price index), China has been attacked twice since 1998. At that right time, according to the Mono-element Theory, the situation of deflation was very serve. The reason lay in Asian financial crisis, global deflation, excess of productivity and a low present consume. What’s more, the application of certain tax policy is subject to its goal and transmission mechanism. For the moment , the regulation of tax ’policy is in an adverse situation with many disadvantages :low elasticity of tax > unclear effect of its regulation , imperfect tax system , obvious time tag of its methods and influences from international tax competition.Based on the analysis of deflation and the regulation of tax policy in China, the paper maintains that choices of tax policy should be based on not only a short-term changeable mechanism but also a long-term one that can automatically stab lice. Beginning with how to promote the investment, consume and export, we can find the defects of present tax policy, and moreover put forward corresponding measures to better it. The following are mainly include :to lessen the burden of fees, to regulate the turnover taxes, to integrate income taxes, to set new kinds of taxes, to reform Export Rebates. To strengthen the tax collection and the coordination of international taxation. With the background of unusual increase of tax, whether to cut taxes or not become a hot topic. Start from analyzing the connotation of tax cuts, the paper points out that it is a kind of standard act to lessen the tax burden and long-term arrangement of system, and further analyzes elements bringing about unusual increase of taxes as well as economic development owning to tax cuts. The paper also argues that the present unusual increase of taxation is not the reason for tax cuts and the latter actually cannot push the development of national economy to a large extent.更多还原