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中国宏观税负的地区比较分析
[摘要] 本文引入衡量不平等性的塞尔(Theil)指标,通过对中国东中西部地区税负差异的比较分析,发现了区域经济增长与宏观税负水平的不均衡性,即经济低增长却高税负,经济高增长却低税负;全国税负总的不均衡性这几年基本等到控制,但三个地区间的税负差异在逐年增大。同时,笔者分析了我国各地区税收负担差异形成的原因,并提出相应的对策和建议。
[关键词] 宏观税负;地区差异;塞尔指标
parative analysis on the macro-tax-burden of regions in China
Abstract:This paper introduces the Theil index which could measure the inequality properly. Through parative analysis on the tax-burden differences of the eastern, midland, western regions in China, the author finds that the disequilibrium between the growth of the economy and the level of macro-tax-burden, . lower growth of the economy with higher tax-burden and higher growth of the economy with lower tax-burden. The disequilibrium of tax-burden in China has been controlled recently, but the tax-burden differences of these regions have increased year after year. At the same time, the author analyzes the reasons why tax-burden differences of these e into being and puts forward some countermeasures and advice.
Keywords: Theil index macro-tax-burden difference in regions
注:以上英文摘要学生可根据能力自行选择。
目录
一、我国各地区的税负差异………………………………………………………………1
(一)塞尔指标的引入……………………………………………………………………1
(二)对中国地区间税负差异的实证分析………………………………………………3
二、我国地区间税负差异的成因分析……………………………………………………5
(一)产业结构的影响……………………………………………………………………5
(二)所有制结构差异影响………………………………………………………………5
(三)税收政策的影响……………………………………………………………………6
(四)财政体制因素的影响……………………………………