【作者】 赵阳；

【导师】 孙文基；

【作者基本信息】 苏州大学 ， 财政学， 2010， 硕士

【摘要】 政府的宏观调控手段包括经济、行政和法律手段。在市场经济体制下,政府特别注重运用经济手段,其中,税收手段的作用尤为重要。作为税制改革、建设和税收政策选择的“核心”,税收负担问题是经济学家和税务工作者最为关心话题。宏观税负是指一定时期纳税人因课税而承受的经济负担水平,反映了一国之内的积累与消费水平的综合经济指标,它受政治、经济、财税体制等诸多因素影响。目前,对我国宏观税负水平高低的问题存在不同的理论和观点,从而引起关于制定宏观经济政策的一系列争论。因此,合理确定税负水平,科学制定财税政策,增强税收政策对经济的宏观调控能力,对保证政府的财政收入,实现政府的经济发展目标,促进经济的持续健康发展具有重要意义。如何评价并合理界定一定时期的税负水平呢?经济决定税收,税收反作用于经济。经济发展的总量和速度决定税收收入的数量和增长速度,税收收入的数量多少及变化制约和影响经济发展的速度和水平。如果税收收入占GDP比例较低,生产领域资金充足,经济增长速度可能会加快。但是,社会公共事业的发展可能会因为资金不足而受到不利影响,最终也会影响经济的长期可持续增长。如果税收收入占GDP比例较高,社会公共事业发展的资金充足,发展就会快一些。但是,经济增长可能会因为资金不足而受到不利影响。因此,在任何时候都需要确定一个合理的政府税收收入规模,也就是制定一个合理的税收负担水平。在此水平下,既能满足这回事业发展的需要,又在社会承受能力之内,不影响经济发展。只有税收收入占GDP的比例适当,才能在促进经济可持续、稳定、较快发展的同时,使各项社会事业也能够和谐发展。本文试图从宏观税负的相关理论入手,对比其他国家或地区的宏观税负情况,客观分析我国目前宏观税负水平和存在的问题,并寻求解决问题的思路和方法。为探讨合理的税负水平,本文引用了博弈论的分析方法,提出税收博弈关系的存在使得政府在税收政策及税收工具的选择上不仅要考虑到自身的收入目标和调控目标,还应考虑到纳税人的收入最大化目标。考虑到税收政策对纳税人行为选择的影响,税收负担水平的选择应能激励纳税人诚实纳税。在这种条件下,税收负担水平的确定不能追求理论上的最高值,而只能是其次。更多还原

【Abstract】 The macro control means of the government include the economic means, the administration means and law means. Since the market economy system was established, the government pays more and more attention to make use of economic means, and the tax policy is a means which can not be substituted, exerts increasingly important function. As the "core" of the tax system reformation, construction and the tax policy choice, the problem of tax burden becomes a hot issue which was studied by the economist and tax administration in recent years. The macro tax burden takes to mean the economy burden level of taxpayer comes from nation tax in a certain period. It reflects backlog and consume level inside a nation or region, and it is also a comprehensive economic index which be influenced by its politics, economy, the finance and tax system etc. Now, there are many different theories and viewpoint concerning judge macro tax burden level high or low, and it cause a series of issue on drawing up macro economic policy in our country. Therefore, appointing a reasonable tax burden level and making finance and tax policy scientifically are very important for strengthen the ability of tax policy to control and adjust the macro economy. They are also very important for financing public income of government and realizing the economy development target of government and promoting economy developed continuously and healthily.How to evaluate and define the reasonable level of tax burden in a certain period? As far as we all know, the economy decides revenue from tax, and the revenue from tax takes adverse effect in economy. The total amount of economy and the speed of its development decide the quantity and the growth speed of the revenue from tax, the quantity of the revenue from tax and the variety restrict and influence the speed and the level of the economic development. If the revenue from tax takes a low proportion of GDP, leave ample funds in production, the growth of economy may be more quickly. But the development of the public enterprise in social may be influenced badly because of the shortage of funds, and it would also influence economy that we expect to keep on a long-term growth. In contrast, if the revenue from tax takes a high proportion of GDP, the funds for the development of social public enterprise is ample, so the social public enterprise would develop more quickly. But the growth of economy may be influenced badly because of the shortage of funds. So it is required to appoint a reasonable scale of government revenue from tax in any times, and then make a reasonable level of tax burden. On this level, the revenue can satisfy a government’s demand, and also in a range that the society could receive, then it will not produce a negative effect to the economic development. Only the revenue from tax has a appropriate proportion in GDP, then various social businesses could attain a positive coordination development when promoting the economy to keep on developing on a stabilize and quickly speed. This text tries to start from the related theories of macro tax burden, making a comparison of the macro tax burden between China and other nations or regions, analysis currently macro tax burden level problems exist in our country objectively, and look for methods to solve these problems. For the sake of studying reasonable tax burden level, this paper quoted the analytical method of game theory, and pose the viewpoint that the government should consider not only income & control target of itself but also a target of maximize the income of the taxpayer when it makes the choice of tax policy and tax tool because of the existence of tax game relation between the government and taxpayer. In consideration of the influence of tax policy imply upon the behavior choice of taxpayer, the definition of the tax burden level has to owe a kind of mechanism that encourages the taxpayer to pay tax honestly. In this circumstance, the tax burden level really can’t pursue the tallest value from theory but secondly."It peep leopard in the tube, it is thus clear that one spot", this text take the analysis of tax burden in Xiangtan City trying to study how to define the reasonable tax burden level under the socialism market economy condition in our country, thus realize positive development of the economy, achieve the virtuous cycle of the economy and tax.更多还原