新时期我国税制结构调整与经济增长——基于国民收入循环的税制结构理论  

China's Tax System Structure Improvement and the Economic Growth in the New Period

作　　者：李冬妍[1] 秦聪 王皓如 Li Dongyan;Qin Cong;Wang Haoru(Economics School,Nankai University,Tianjin 300071,China)

机构地区：[1]南开大学经济学院,天津300071

出　　处：《河北经贸大学学报》2020年第4期56-63,共8页Journal of Hebei University of Economics and Business

基　　金：中国特色社会主义经济建设协同创新中心项目;国家社会科学基金一般项目“理顺政府间财政关系实施全口径公共预算管理”(11BGL081)。

摘　　要：我国经济发展进入“新常态”的背景下,税制结构应随着经济增长方式的转变而不断优化。基于国民收入循环的税制结构理论,将税类划分为生产环节税、所得环节税、消费环节税和财产环节税,探究我国税制结构的现实特征及其对经济增长的影响。实证研究结果表明,2008年后,以生产环节税为主导的“效率型”税制结构已不再完全适应我国经济发展现状。我国税制结构优化的调整方向为征税环节逐步从生产环节向再分配、使用和积累环节转移。Under the background of China's economic development entering the"new normal",the tax system structure needs to be continuously optimized in line with national economy development mode.This paper is based on the tax structure theory of national income cycle,the tax categories are divided into production link tax,income link tax,consumption link tax and property link tax.This paper explores the realistic characteristics of China′s tax system structure and its effects on economic growth.The empirical research results show that,after 2008,the"efficient"tax structure dominated by production tax no longer fully adapts to the current situation of Chinese economic development.The direction of optimizing and adjusting the tax structure in China should include that the taxation link will be gradually transferred from the production link to the redistribution,use and accumulation link.

关 键 词：税制结构 经济增长 国民收入 循环理论 

分 类 号：F812.42[经济管理—财政学]