【作者】 裴龙青；

【导师】 潘灵娴；

【作者基本信息】 厦门大学 ， 财政学， 2007， 硕士

【摘要】 建国以来,随着社会及经济结构的不断完善与发展,我国的税制结构也进行了多次的调整。特别是自1979年全面改革开放以来,我国税制在不断探索与研究的基础上有了很大的进步和完善,尤其是为了适应社会主义市场经济的健康快速发展,很好的借鉴各国经验并结合本国实际情况于1994年展开了一次较为深入和涉及税种广泛的税制大改革,进一步健全了我国税制,很好的增加了国家财政收入,促进了经济发展。现在我国进入了“十一五规划”的关键发展阶段,随着社会主义市场经济的不断发展和成熟,现行税制结构当中很多不适应经济发展的部分逐渐突显出来,本文通过实证分析,说明在我国的经济发展过程当中,税制结构的调整与变化受到了经济发展的影响,但同时又会反作用与经济发展——笔者称之为“垒沙效应”。本文将证明随着社会的进步,社会结构、经济结构都会相应的调整并趋于合理,税制结构的调整与完善作为经济结构调整的一部分,也必然要顺应经济结构调整的要求而不断趋于合理,当然在不断调整而趋于合理的过程中也可能出现某个阶段的不合理及负面效应,但这些不合理的阶段并不能改变税制结构越来越合理的大趋势,同样也就说明税制结构调整的长期效应为正,总的趋势是越来越合理、越来越适应经济发展的要求,能够更好的促进国民经济的稳定健康发展。本文的目的在于通过对历史数据及我国改革经验的实证研究发现经济发展与税制结构调整之间是如何相互影响的,并通过分析得出如何使税制结构更加科学合理,能够更好的适应经济发展的要求,从而找到我国未来税制改革的更优选方案以及更加适应经济发展的税制模式。更多还原

【Abstract】 Along with the refinement of society and economic structure,the tax structure of our nation has been rectified for several times。Especially after china’s reform and opening-up in 1979,the tax structure of our nation have made great progress based on ceaseless study and research。In order to adapt to the rapid development of social market economic,the government proceeded a profound reform with extensive tax categories involved refering to alien experience and domestic circumstance。As a result,the economic was stimulated and more fiscal revenue was gained by the government。Now our nation has stepped into the critical phase of the Eleventh Five-Year Plan,as the social market economic gets more and more mature,we can find a lot of aspects that unadapted to economic growth in extant tax structure。This article illustrates the interaction between tax structure redressal and economic growth through empirical analysis,which we name‘Accumulation effect of sand’。We testify that tax structure,which is a portion of economic structure,will become more and more rational together with social and economic structure,Although there will be some inconsequences in the transient period,the tendency of getting better is irreversible。The purpose of this article is to unveil the mechanism of the interaction between tax structure and economic growth through empirical analysis according to the historical data and reform experience。Based on the analysis,we can make the tax structure more reasonable and more adaptable to economic growth in the future。更多还原