【作者】 胡广运；

【导师】 朱军生；

【作者基本信息】 上海交通大学 ， 会计学， 2009， 硕士

【摘要】 税收作为国家宏观经济调控的主要手段之一,能够引导生产要素的流动,资源的有效配置,从而达到生产力的合理布局。因此税收对于区域经济的发展有着至关重要的影响。但是由于我国经济发展的不平衡性,对于不同经济发展程度的区域,税收将有着怎么样的影响将是文本的研究重点。本文根据我国区域经济发展情况,并且结合地理位置把我国分为东中西三个区域,数据选用1998年-2007年《中国统计年鉴》的数据对于我国全国以及31个省市自治区进行研究。本文首先通过一般描述性统计分析了我国三大区域的经济以及税收现状。研究发现,我国各区域的经济发展以及税收状况有着比较显著的不同。因此在实证部分,本文将对不同区域中税收的影响进行研究。本文实证主要分为两部分研究,第一部分主要通过线性规划的方法引入非税变量,通过面板数据的方法研究税收负担、税收结构对区域经济发展的影响;第二部分是通过聚类分析的方法兼顾定性分析研究税收竞争与区域经济发展的影响。希望通过对税收负担、税收结构以及税收竞争这三方面的研究,全面地分析税收对区域经济的影响,为我国地区经济发展以及减缓区域经济发展不平衡提供一定的理论基础。通过实证研究,本文得出了东部地区和中部地区税收负担和税收结构对经济发展都具有影响,西部地区税收结构对经济发展具有影响;税收竞争促进区域经济发展的实证结果。在此基础之上,结合中央提出的2009年稳定较快经济发展的目标,本文将财税政策意见分为宏观层面和税种层面两部分,宏观层面的财税政策意见主要是从大方向上把握税收政策的制定;而税种层面的政策意见主要是结合我国近几年的税制改革。从细分的税种上着手,从而为促进我国的经济发展提供一些税收意见,并且在最后结合现行的税收改革分析了其对企业的影响。更多还原

【Abstract】 Taxation is the main way to adjust the macro economy. It can guide the flow of agent of production and distribution of resource so that the production capability can be suitably planned. Therefore taxation is important for regional economic development. But the economic development is not balanced in our country. This article is focused on how taxation impacts on different economic develop region.According to the difference of economic development condition,we apart the country into three regions. The data is from 1999-2007 Chinese statistical yearbook. First we conclude that the regional economic development and taxation condition is different by using descriptive statistic. In the second part, we will analyze the impact of taxation on the regional development.The empirical research is divided into two parts to analysis the relationship between tax burden,tax structure,tax competition and regional economic development. The first part focuses on the relationship between tax burden , tax structure and economic development by using panel data model and linear programming analysis. The second part focuses on the relationship between tax competition and economic development by cluster analysis. Such can display a whole picture of how tax impacts on the economy and gives us the theoretical principle of economic development and balancing.After the empirical research,we conclude that the tax burden and tax structure have relationship with economic development in east and middle region,the tax structure have relationship with economic development in west region. According to the governance target of stable and quick development in 2009,this article divides the political suggestion into macro and taxation levels. The macro suggestions give the direction of tax policy maker. The taxation suggestions give detail ideas of items of taxation in order to develop our economy. And we analysis the impact of ongoing tax reform on the companies.更多还原