长周期减税对中国政府与市场关系的结构性影响——基于产业税收弹性变动的分析测度  

The Structural Impact of Long-term Tax Cuts on the Relationship Between the Chinese Government and the Market--Analysis and Measurement Based on the Elasticity of Industrial Tax Revenue

作　　者：何代欣[1] 姜明耀[2] He Daixin;Jiang Mingyao

机构地区：[1]中国社会科学院财经战略研究院 [2]首都经济贸易大学

出　　处：《财政科学》2024年第2期38-48,共11页Fiscal Science

基　　金：国家自然科学基金面上项目“统筹发展与安全的中国财政空间测度:模型特征、动态平衡与优化策略”(项目编号:72373159);中国社会科学院哲学社会科学创新工程A类项目“现代财税体制建设与中国式现代化”(项目编号:2023CJYA02)的阶段性研究成果。

摘　　要：我国大规模、长周期的减税政策带来了政府与市场关系的结构性调整。本文以产业税收弹性为标尺,利用2002—2021年的细分类产业与税收收入数据,分析了不同阶段产业税收弹性的变化轨迹以及不同产业间的税收弹性差异,测度了长周期减税对中国政府与市场关系的结构性影响。产业税收弹性揭示了税收与经济之间的互动关系,是优化税收政策的基础参数,是观察税收与产业发展情况的窗口,是评估税制改革成效的主要基准。China's comprehensive and long-term tax reduction policy has led to a structural adjustment in the government-market relationship.By utilizing classified industry data and tax revenue from 2002 to 2021,this study examines the trajectory of industrial tax elasticity at different stages and explores variations in tax elasticity across industries.Furthermore,it assesses the profound impact of long-term tax reduction on the Chinese government-market dynamic.Industrial tax elasticity serves as a crucial indicator that elucidates the interplay between tax revenue and economic factors,informs optimal tax policy formulation,provides insights into both fiscal development and industry trends,and acts as a primary benchmark for evaluating the efficacy of taxation reforms.

关 键 词：减税 税收弹性 产业税负 政府与市场关系 

分 类 号：F810.42[经济管理—财政学]