税收结构与经济增长  

On the Tax Structure and Economic Growth

作　　者：马拴友[1] 

机构地区：[1]中国社会科学院财贸经济研究所,北京100836

出　　处：《税务与经济》2002年第1期4-6,共3页Taxation and Economy

摘　　要：税收对经济增长的影响必须同时考虑财政支出。事实上，所得税、农业税、包括关税的工商税与经济增长显著负相关。优化财政支出结构的基本方向是：利用所得税、农业税、工商税与其他预算收入来增加对地质勘探和工业、交通、商业部门事业费及文化教育支出的投资，这样可促进经济增长。但应减少转移支出和行政管理费等财政支出，否则会影响经济增长的速度。Abstract : Financial expenditure should be considered when economic growth influenced by tax is being analysed. In fact , income tax , agricultural tax, industrial and commercial tax are negative relation with economic growth. The tendency of the structure of the superior financial expenditure is that investment should be increaded by using tax and other budget revenue, which economic growth can be improved; transfer expenditure and administrative management charge should be decreased in order to ensure the rate of economic growth.

关 键 词：税收结构 财政支出 经济增长 

分 类 号：F810.42[经济管理—财政学]