我国税制结构优化的若干问题探析

华中科技大学硕士学位论文我国税制结构优化的若干问题探析姓名：王定娟申请学位级别：硕士专业：企业管理指导教师：龚朴20061031I19852004GDPBransonandLovell(2001)GDPPEARSONIIAbstractTaxationstructurereasonableornot,notonlyaffectsgovernment'sfinancialrevenuecondition,butalsohasacriticalrelationshipwiththenationaleconomy’stotalquantityandeveryimportanteconomicalindex.Alongwiththeconsummationofourcountry’ssocialistmarketeconomysystem,thetaxationstructureappearedmanyquestions.Optimizingtaxationstructurereceivesincreasinglyregards.Howtoadaptnewsituationsandquestionswhichjustappearedintheneweconomicenvironment,andfurtherdeepentaxationreformandoptimizetaxationstructure,finally,makeitadaptsocialeconomydevelopment,thisquestionneedtobesolvedbyusurgently.Thisarticlechoosesoptimizingtaxationstructureasresearchcore.Beginwiththetaxationstructure’spresentsituation,andstudiedonthedevelopmentofthetaxsystem,thecomposingofthetaxationstructureandthemainquestionsofthepresenttaxationstructureaswellasthereasonsforthepresentquestionsofthetaxationstructure.Intheempiricalresearch,onthepointoftheelasticity,analyzedtherelationshipbetweenthedirecttaxandtheindirecttax,andcalculatedtheelasticityofthetaxationstructure.Inaddition,selectedourcountry1985-2004year’stimeseriesdata,conductedarelativeanalysisbetweenthemaintaxandGDP,thenconsideringtheexpenditurefactor,conducteddeepresearchaboutthetaxationstructure.Finally,referringtotheoverseastaxsystemstructureoptimizationreformexperience,andbaseonourcountrytaxationstructure’spresentsituation,proposedstrategiesandmeasurestooptimizetaxationstructure.Inordertobreakthroughtraditionaltheoryresearchpattern,thisarticlehasusedboththeoreticalanalysisandcomputationalresearch,stressedonthemathematicalanalysis.Thisarticletriedtoanalyzethetaxationstructurefromdifferentresearchview,introducedalinearprogrammingmodeltoquantifynon-taxenvironment’sinfluencetotheeconomicalgrowth,adoptedthePEARSONrelativeanalysis,andestablishedmulti-factorlinearregressionmodel.Thisarticle’sresearchwillprovidecertaintheoreticalandpracticalreferenceforoptimizationoftaxationstructureinChina.KeywordsTaxationStructure;TaxationOptimization;DirectTax;IndirectTax;IncrementDuty;IncomeTax111.1[1]1994WTO21.21.2.1·1%GDP0.36%1%0.58%0.34%0.24[2]1987GDPGDP75020%GDP200023%17%10%[3,4]24OECD19601989GDPGDP-0.520.05%0.4%[5]11OECD196019921%GDP0.6%0.7%34[6]MendozaMilesiFerrettiAseaKing10%120.2[7,8][9][10]6319701979[11]08%[12]19291989GDP23%3[13]GDP3%[14]ScullyGDP9%11.3%[15]BransonandLovell1946199522.5%0.5465%35%[16]EngenandSkinnerTanziandZee[17,18]48196519790.1%0.060%0.1%0.104%[19]50196219825%1%9%5%[20]39197519844[21]510.1%1.5%[22][23]BarroMendoza22OECD19701995[24,25]Barro[26][27]1.2.2GDP0.02[28]1979-1990GNPGNP[29]5[30]19972001GDP[31][32]2090[33]19852001[34]“”[35]-0.0109[36]1%GDP2.557%[37]19802000[38][39]19782003GDPGDP[40]198119996[41][42,43][44,45][46]1.31.3.1BransonandLovell(2001)PEARSONGDP71.3.21.3.31-11-1GDP822.1501950195719581978“”197919931983119841994199432239GDP2.22.2.1(1)(2)(3)10(4)()(5)(6)“”(7)2.2.2()[35]19491950195819731984199452-12-62-11950(18)(14)(4)(1)(2)(3)(4)11195019572-21958(14)(10)(4)(1)1958(2)(3)19591966195819722-31973(13)(9)(4)1973()197319832-41984(29)(20)(9)1219841985198419932-51994(25)(19)(6)(1)1994(2)199420012.32.42.3.1[42]1994132-6142-61994-2004(:)(%)(%)19942308670487346567.6640487376116.219952602866541400966.47537413195917.9199629621053620463567.1812104193110918.3199732831324678528664.2932143260133516.6199836281575815601865.0856183339137715.6199938811669821637159.61010218414164213.5200045531869858728057.91447326660243115.8200153572064930835154.62122513996363127.12002617824501046967554.919766161211380027.820037236284411821126356.323427051417446525.220049018358215011410258.431419321737581127.42-61994()67.6%()16.2%200458.4%()27.4%199420042.3.2(1)80199415(2)(3)2.3.3(1)16199920045.25%6.51%6.87%7.08%7.19%()(2)33%25%13%18%2.3.4172.42.4.1GNP199436792.4.22.4.3(1)18(2)2.4.4(1)1994(2)1932GDP3.1200[42,43]20BransonandLovell(2001)3.1.1(GDP)()[35]3.1.2[47,48]kLGkLGKLββα∆∆∆=(3-1)(3-1)()21lnlnlnlnKLGkLGKLαββ∆∆∆=++(3-2)lnGGG∆=lnPGα=lnKkGK∆=lnLLGL∆=(3-2)PKKLLGGGGββ=++(3-3)GGDPPGKGLGLβKβ(3-3)PGLGKGLβKβG()/tYDt()/tYIttYtDtIGDP(3-3)()()/,/,ttttGfYDYIZ=(3-4)(3-3)tZt(3-4)ttG()/tYD()/tYItZ()/tYD()/tYItt()[/]ttttBDIY=+t()()[////]ttttDIYIYD=tG(3-4)tZtZtZtZBransonandLovell(2001)tZ[16]tG(1,2,...,tT=)tλ(1,2,...,tT=)tttGλt22[]0,1tλ∈(()/tYD()/tYI)tλ1ttλ0tλ(ttλ)tt-1Mintλ(3-5)subjectto()()//tiitiiYDYDλθλ≥∑()()//tiitiiYIYIλθλ≥∑ttiiiiGGλθλ≤∑1,2,,tT=…1iiθ=∑0iθ≥10tλ≥≥1,2,,tT=…1,1,1,ittT=−+……T+4tttt-1tλiθTTtλZt(3-4)()/tttBDIY=+()/ttMDI=()/tYD()/tYItλZ(3-4)(),;ttttGfBMλ=tλtBtM()/,/tttttGgBMλλ=23(/,/)tttttGfBMλλ=202lnln(/)ln(/)1/2[ln(/)]1/2[ln(/)][ln(/)][ln(/)]tBtMtBBtMMtBMttGBMBMBMββλβλβλβλβλλ=+++++(3-6)ln(/)ln(/)MMMMtBMtMBεββλβλ=++(3-7)Mε3.1.31985200520051985-20053-13-119852005(%)(%)(%)198512.5022.76659.74019867.8020.49359.24019879.4017.89355.280198811.2016.01349.70019893.9016.13045.14019905.0015.21445.56019917.0013.83243.060199212.8012.37739.280199313.4012.28627.550199411.8010.96427.3901995