税负水平上升对我国税收结构变动的影响  

Impact of Increasing in Tax Revenue on the Change of Tax Structure in China

作　　者：张胜民[1,2] 

机构地区：[1]上海财经大学,上海200433 [2]河南大学,河南开封475000

出　　处：《财贸研究》2012年第3期76-84,共9页Finance and Trade Research

基　　金：上海财经大学研究生创新基金资助项目(CXJJ-2011-312)的阶段性成果

摘　　要：借鉴税收结构变动指数分析中国税负水平与税收结构整体波动的关系,并运用省际面板数据构建计量模型,进一步考察近十几年来税负水平的不断攀升对中国税收结构变动的影响。研究结果显示:税负水平的不断上升推动了税收结构的大幅调整,且使得税收增长更加依赖企业所得税;物价上涨和货币化水平对中国税收结构的变化产生了不同的影响。By using an indicator for tax structure turbulence, the paper examines the relation between annual rate of change in the overall tax structure and increase in tax revenue; and by using a panel of prov- inces, models are specified to explore the impact of increasing in tax revenue on the change of tax structure during the last ten years in China. The study indicates that China~ increasing in tax revenue has promoted a substantial adjustment of the tax structure, and made Chinag tax more dependent on corporate income tax; but inflation and monetization have affected the change of tax structure differently.

关 键 词：税负水平 税收结构 通货膨胀 货币化水平 

分 类 号：F812.42[经济管理—财政学]