宏观税负与经济增长关系研究——兼析新冠疫情下的减税降费政策效应  

Research on the Relationship between Macro Tax Burden and Economic Growth——Concurrently analyze the effects of tax and fee reduction policies in response to the COVID-19

作　　者：杨广莉 孙慧卿 

机构地区：[1]中山大学新华学院会计学院 [2]中山大学新华学院经济与贸易学院

出　　处：《价格理论与实践》2020年第8期84-87,共4页Price:Theory & Practice

基　　金：广东省特色重点学科项目“公共管理”(F2017STSZD01);广东省财政厅项目“减税降费的社会福利效应研究”(项目编号:Z2020121);中山大学新华学院教改项目“基于微课程的《微观经济学》学习模式研究(2017J021)”。

摘　　要：减税降费是我国积极财政政策的重要组成部分,根据财政部公布的数据,我国2019年全年减税降费超过2.3万亿元。本文在分析应对新冠疫情的减税政策效应的基础上,通过实证研究宏观税负与经济增长的关系。研究结论发现:目前我国小口径宏观税负水平较低,中、大口径宏观税负水平偏高,应继续减税降费;我国宏观税负与经济增长率呈倒U型关系,根据税收的乘数效应,减税会使经济成倍增长,应加大减税力度,保持GDP增长。鉴于以上研究结论,本文提出在新冠疫情防控常态化背景下,要加大减税降费力度,加大对低收入人群和失业人员补贴等政策建议。Reducing taxes and fees is an important part of China's proactive fiscal policy.According to the data released by the Ministry of Finance,my country's tax and fee reductions for the entire year of 2019 exceeded 2.3 trillion yuan.Based on the analysis of the effect of tax reduction policies in response to the COVID-19,this paper empirically researched on the relationship between macro tax burden and economic growth.The research conclusion found that:at present,the macro tax burden level of small caliber is relatively low,while the macro tax burden level of medium and large caliber is relatively high in China,so we should continue to reduce taxes and fees;There is an inverted U-shaped relationship between macro tax burden and economic growth.According to the multiplier effect of tax,tax reduction will multiply economic growth,so tax reduction should be intensified to maintain GDP growth.In view of the above research conclusions,this paper proposed that in the context of the normal COVID-19 prevention and control,tax and fee reductions should be increased,and policy recommendations such as subsidies for low-income groups and the unemployed should be increased.

关 键 词：宏观税负 税收乘数 减税降费 经济增长 

分 类 号：F812.42[经济管理—财政学] F124