我国税收结构与经济增长关系的实证检验  

The Relationship between Tax Structure and Economic Growth:An Empirical Study for the Case of China

作　　者：崔治文[1] 王蓓[1] 管芹芹[1] 

机构地区：[1]西北师范大学经济管理学院,甘肃兰州730070

出　　处：《涉外税务》2010年第6期28-32,共5页International Taxation In China

摘　　要：根据我国1985～2008年样本数据,利用多元线性回归模型对我国税收结构与经济增长的关系进行实证检验,结果表明:流转税、所得税(尤其是个人所得税)份额的增加有利于人均GDP的增长,财产税的经济效应尚未体现,宏观税负和赤字融资的增加已经抑制了人均GDP的增长。目前我国需要进一步完善税制,加强征收管理,提高所得税份额,减少债务融资规模。Based on the sample data of China from 1985 to 2008, this paper makes an empirical test on the relationship between tax structure and economic growth, using multiple linear regression models. The results show that the increase of the share of turnover tax and income tax （especially personal income tax） is conducive to the growth of per capita GDP; the economic effects of property tax has not yet reflected; the increase of macro tax burden and deficit finance has choked back the growth of per capita GDP. At present, China needs to further improve tax system, strengthen tax collection and management, raise the share of income tax and reduce the size of debt financing.

关 键 词：税收结构 经济增长 多元线性回归模型 

分 类 号：F812.42[经济管理—财政学]