我国最优宏观税负水平实证研究——基于经济增长的视角  

An Empirical Analysis of the Optimal Level of China's Macro Tax Burden:From the Perspective of Economic Growth

作　　者：姚林香[1] 汪柱旺[1] 

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《当代财经》2016年第3期33-42,共10页Contemporary Finance and Economics

基　　金：江西省社科规划项目"江西省城乡一体化测度及财政支持效应研究"(14YJ04)

摘　　要：在剔除了非税因素对经济增长的影响后,采用修正后的宏观税负更能准确地描述税收与经济增长的关系。研究发现,我国宏观税负与经济增长之间存在负相关性,而税制结构与经济增长则是正向关系,且非税因素对经济增长的影响变得越来越有利。近10年来,我国三种宏观税负口径特别是大口径的实际宏观税负都高于最优宏观税负,甚至超出最优宏观税负区间上限。因此,从经济增长的视角看,我国应适当降低宏观税负,进一步优化税制结构,逐步降低间接税占比,并充分发挥财政政策、货币政策、产业政策等非税因素的协同作用。The relationship between the tax revenue and economic growth can be more accurately described by adopting the revised macro tax burden after eliminating the impact of non-tax factors on economic growth. The findings of this study indicate that there exists negative correlation between China＇s macro tax burden and economic growth, but the taxation structure is positively correlated to the economic growth, and the non-tax factors are more and more favorably affecting the economic growth. During the latest 10 years, the caliber of China＇s three macro tax revenue, especially the large caliber of the actual tax burden, is higher than that of the optimal macro tax burden, even goes beyond the upper limit of the interval of the optimal tax burden. Therefore, from the perspective of economic growth, China should reduce properly the macro tax burden, further optimize the taxation structure, increasingly lower the percentage of indirect tax, and make full use of the synergistic effect of such non-tax factors as the fiscal policy, the monetary policy, the industrial policy and so on.

关 键 词：最优宏观税负 税制结构 非税因素 经济增长 

分 类 号：F812.42[经济管理—财政学]