文档介绍：本科学生毕业论文
我国税收与经济增长的相关性研究

院系名称: 经济管理学院
专业班级: 财务管理10-1班
学生姓名: xxx
指导教师: xxx
职称: 副教授
黑龙江工程学院
二零一二年十一月
The Graduation Thesis for Bachelor's Degree
The Study on the relation of Our Country'sTax and Economic
Candidate:xxx
Specialty: Accounting
Class: B10-1
Supervisor:Associate professor Ni Minghui
Heilongjiang Institute of Technology
2012-11·Harbin

摘要
作为一个处于实行市场经济体制初级阶段的发展中国家,我国面临着紧迫的经济发展任务。我国必须有效地运用各种经济手段,来实现国民经济的持续、快速、健康增长。在市场经济条件下,税收无疑是应当被有效运用的重要经济手段。如何运用税收手段促进经济增长,在我国还是一个有待深入的重要课题。
本文对税收与经济增长的基本理论关系的分析出发,围绕我国税收与经济增长的主要问题做出分析研究。本文试图从若干角度对税收与经济之间的相关性进行研究。首先,在对税收与经济增长相关性的国内外研究现状进行综述的基础上,本文研究了税收与经济增长的作用机制,探讨了宏观税负与税收结构影响经济增长的传导路径,以及经济增长决定税收的作用机制。其次,在理论分析的基础上,通过对税收与GDP总量的变结构协整分析,得出在考虑到数据结构变化因素的前提下,我国税收与GDP存在长期均衡关系;通过实证分析,对我国宏观税负进行了合理界定,%,使我国经济增长最大化的宏观税率为18%;利用实证分析,对我国流转税、所得税与经济增长的关系进行分析,得出结论为:在以促进经济增长为目标的前提下,我国应尽量减少所得税,而主要以流转税为主,但仍然采用双重结构。最后,根据上述理论分析与实证分析的结论,本文从促进经济增长、优化宏观税负以及优化税收结构三个方面提出政策建议,从而进一步发挥税收对经济增长的宏观调控功能,使税收成为促进我国经济增长的积极因素。
关键词:经济增长;税收收入;宏观税负;税收结构
ABSTRACT
As a developing country in the initial stage of market economi csystem, China is facing an urgent task of economic development. We must use economic instruments effectively, so as to make the national economic growth continued, rapidly and healthy. Taxes should be important and effective economic instruments under the condition of market economy. How to promote economic growth with the instrument of taxes is an important issue to research.
This paper started from the basic theory of the relationship of tax and economic growth and made analysis around the main issues of tax and economic growth. This paper has trying to study the correlation between tax and economic growth from several angles. First, based on the ituation at home and abroad research about tax and economic growth we has researched the mechanism of tax effect on economic growth. Then the basic relations of tax and economic growth which include the determination of economic growt