新公共管理与民生税收二维视角下中国税收的瓦格纳特性检验及反思  

Inspection and Reflection on Wagner's Characteristics of the Chinese Tax from the Perspective of New Public Management and People's Livelihood Taxation

作　　者：郝晓薇[1] 宋伊晨 柳华平 夏铭泽 Xiaowei Hao Yichen Song Huaping Liu Mingze Xia

机构地区：[1]西南财经大学财政税务学院,四川成都611130 [2]四川省成都市国家税务局,四川成都610031 [3]国家税务总局,北京100038

出　　处：《国际税收》2017年第10期72-76,共5页International Taxation In China

基　　金：第一作者主持的国家社科基金<基于国内产品内分工度的"营改增"税负效应研究>(16XJY018);四川省"十二五"规划社科基金<四川省"营改增"试点行业及企业税负变化测度与建议>(SC15B086)的阶段性成果

摘　　要：新公共管理理念要求限制政府越位,民生税收理念关注矫正政府缺位。瓦格纳定律历来被解释为财政支出规模与经济增长呈正比关系。除了财政支出规模外,财政规模的另一对称外延乃是财政收入规模。将税收收入纳入瓦格纳定律的经典模型进行实证检验,有利于反思中国税制改革问题及寻求未来调整的方向。本文使用中国1994-2015年的统计数据,依托瓦格纳定律的经典数学模型进行检验。结果显示,中国税收各指标中仅有营业税、消费税、个人所得税与房产税4个税种不具有瓦格纳特性。进一步分析,具体问题涉及两大方面:一是中国税收规模增长出现了刚性趋势,二是中国税收结构出现了价值偏差。在新公共管理与民生税收二维视角下,我国新一轮结构性减税需要改革完善具体税种制度,有机整合税种,发挥其各自优势。The new public management concept requires the restriction of government＇s offside, and the people＇s livelihood taxation concept pays attention to rectifying the absence of government. Wagner＇s law has been interpreted as an idea that the scale of fiscal expenditure is directly proportional to economic growth. In addition to the scale of fiscal expenditure, another symmetrical extension of the fiscal scale is the scale of fiscal revenue. The positive analysis of tax revenue, which takes advantage of the classic model of Wagner＇s law, is beneficial to reflect the problems of China＇s tax reform and to seek for the direction of future adjustments. This paper used Chinese statistical data from 1994 to 2015 and did the ADF test by relying on the classical mathematical model of Wagner＇s law. The results showed that, in Chinese tax indicators, only business tax, consumption tax, personal income tax and property tax do not have the characteristics of Wagner while all the other taxes have Wagner＇s characteristics. Further normative analysis showed that the specific issues involving two major aspects： on one hand, there is a rigid trend in the growth of China＇s tax scale; on the other hand, China＇s tax structure has a value deviation. In the two- dimensional perspective, including new public management and people＇s livelihood taxation, China＇s new round of structural tax reduction can be improved through the specific tax system, and organic integration of different taxes.

关 键 词：新公共管理 民生税收 税收收入 瓦格纳定律 实证 

分 类 号：F812.42[经济管理—财政学]