适当提高税收占财政收入比重 促进经济包容性增长  

An Empirical Study on Increasing Tax Percentage to Promote Inclusive Growth

作　　者：张晓宇 贾康 ZHANG Xiao-yu;JIA Kang(Chinese Academy of Fiscal Sciences,Beijing 100142,China;China Academy of New Supply-side Economics,Beijing 100142,China)

机构地区：[1]中国财政科学研究院,北京100142 [2]华夏新供给经济学研究院,北京100142

出　　处：《华东经济管理》2020年第2期59-67,共9页East China Economic Management

基　　金：国家社会科学基金重大项目“马克思主义理论研究和建设工程重大项目”(2015MZD035)

摘　　要：税收治理方式的转变,从特定侧面反映着国家治理方式的转变,税收占岁入比重是其重要度量。为促进我国经济社会健康发展,需要进一步提升税收占岁入比重,提高国家契约性特征,推进经济包容性增长。文章使用2001-2016年30个省(市)经济指标进行计量研析,结果显示一定区间内各地税收占岁入比重对经济增速均有正向推动,其对东部地区影响显著,对中部和西部地区不显著。据此研究税收制度在促进包容性增长方面现存问题,提出了完善税收治理、加强人力资本供给、发挥市场资源配置决定性作用、优化产业结构等建议,对推进经济增长具有一定建设意义。The change of tax administration mode reflects the change of national governance mode from a specific perspective,and tax percentage in annual income is an important measure.In order to promote the healthy development of China’s economy and society,it is necessary to further increase tax percentage,improve the contractual characteristics of the country,and promote inclusive economic growth.This paper uses the economic indicators of 30 provinces(cities) from2001 to 2016 to conduct econometric analysis.The results show that tax percentage in a certain range has a positive impact on economic growth,which has a significant impact on the eastern region,but not on the central and western regions.Based on this,this paper studies the existing problems of tax system in promoting inclusive growth,and puts forward some suggestions such as improving tax governance,strengthening the supply of human capital,playing a decisive role in the allocation of market resources,and optimizing the industrial structure,which is of certain construction significance for promoting economic growth.

关 键 词：税收占比 财政收入 包容性增长 实证研究 

分 类 号：F812[经济管理—财政学] F124.1