我国区域性税负差异与区域经济非均衡增长的相关性研究

【作者】 赵琳；

【导师】 洪名勇；

【作者基本信息】 贵州大学 ， 政治经济学， 2009， 硕士

【摘要】 地区税收负担是某地区在一定时期内所征收的所有税款总额占该地区当期国内生产总值的比重。它处于税收理论的核心地位,直接关系着社会利益分配格局,是发挥税收经济杠杆作用的着力点。在我国,由于内部禀赋和外部环境等诸多差异,地区之间存在明显的经济非均衡现象,地区税负水平也存在较大差异。具体而言,税收负担偏高的省区,除直辖市外,主要集中在经济欠发达的西部地区;税收负担较低的省区,则多集中于经济发达的东部地区。这显然有悖于基本的经济规律和税收原则,将会引起地区间经济差异的不断扩大,形成发达地区更发达、落后地区更落后的不利局面。中央税收优惠政策不合理是造成区域税负差异的原因之一,但更主要的影响来自于东部地区地方政府高度的制度创新和组织能力,东部和西部地方政府间税收优惠条例数量和税收征缴力度的差异是地区间税负差异的主要成因。本文研究结论是:地区间税收制度差异导致地区税负差异,地区税负差异进一步加剧区域经济就非均衡增长。那么,要缩小地区间经济差异,实现区域经济均衡增长,就应该从均衡地区间制度供给,同化经济发展环境开始着手,地方政府正是这个均衡过程的行动主体。本文首先定义税收负担相关概念,合理划分经济区域,并对现阶段我国区域性税负差异和经济非均衡增长情况进行简要分析;其次,通过对1994年税制改革以来全国、东部、中部及西部的大量统计数据归类整理,及在此基础上进行的对我国三大经济区域经济发展情况和税收负担分布的实证分析,证明两者间的反向变动关系,进而得出结论区域性税负差异是造成区域间经济非均衡增长的原因之一;最后,从地方政府制度创新能力的视角诠释区域税负差异成因,得出结论:要缩小东西部地区的经济差距,西部地区地方政府应大胆进行制度创新,积极推动实际税收负担的降低。更多还原

【Abstract】 The tax burden is the proportion, which is the sum of total tax divided by GDP .The tax burden is the core and soul of taxation policy and the point of exerting tax economic lever, which relates to the distribution of social benefit directly. In China, regional disequilibrium growth always very obviously, because of the regional difference of internal and external reasons. The tax burden is also different among the three regions. Specifically, provinces of high tax burden expect the four municipalities are concentrate in western backward areas. It is obviously contrary to economic law and tax rule, and will increase the further difference among regions. The result is rich will be richer and poor will be poorer. The unfair policy of state tax is one reason of regional economic disequilibrium growth and the difference of tax burden. The main reason is the difference of institution innovation between local government in east and west. Conclusion is that the difference in innovation is the reason of regional economic disequilibrium growth. So, the innovation balance is the protection of economic equilibrium growth. Local governments must reduce the regional difference of innovation, then the equilibrium growth is possible.At first, this article defines the tax burden and the division of region. Then do a brief analysis of the level of tax burden and regional economic disequilibrium growth. Try to prove the correlation between different tax burden and disequilibrium growth of regional economics through the truth analysis of a great quantity data. Then do interpret the disequilibrium growth from the institutional point of view. Conclusion is the west local government should try the institutional innovation bravely, to cut down the lever of local tax burden.更多还原