【作者】 李静；

【导师】 金哲；

【作者基本信息】 东北财经大学 ， 财政学， 2012， 硕士

【摘要】 20世纪80年代推出的全世界范围内的减税浪潮,一直延续至今。观察近年来世界各国税负的变化,可以看出在这样的大背景下以OECD为代表的发达国家相对比较稳定,而发展中国家则大多出现了不同幅度的上升。因此,其实这是税制结构调整的过程。而税制结构的调整就是为了适应不断变化的经济政治文化环境,更好的为政府公平和效率的目标服务。我国通过1994年的分税制改革形成了较规范的税制并且有过几次调整,但是仍然不能适应宏观经济的快速发展。2008年的金融风暴使我们更加清楚的认识到这一点。我国的经济发展、社会文化等因素决定了我国作为转型经济国家的税制结构波动幅度相对较大且较为频繁。但是这种波动并没有很好地遵循我国的经济、征管能力等客观因素的发展。本文通过对OECD发达国家和转型经济国家的税制结构的演进历史进行梳理,来揭示影响税制结构变动的因素,发现税制结构的发展方向；分析我国税制结构变动的影响因素以及经济增长和收入分配效应,来为我国的税制结构改革提供参考。本文一共分为六个部分,各部分主要内容如下：第一部分引言,首先提出问题并揭示研究意义,然后介绍国内外学者对税制结构的研究成果,最后介绍本文运用的研究方法以及创新点和不足。第二部分是税制结构理论分析,介绍了文中涉及的主要概念,梳理税制结构变动的影响因素和社会经济效应。第三部分对世界典型国家的税制结构变动进行分析,包括OECD发达国家和转型经济国家。将OECD发达国家的税制结构分为20世纪80年代前和80年代后两阶段进行考察,转型经济国家则分为转型初期和近几年两部分进行考察,发现税制结构的变动其实是与不断变化的经济、社会、文化环境相适应的。第四部分则是对我国的税制结构的变动进行考察并进行实证检验。结果表明我国的税制结构变动是符合社会主义市场经济和国家政策的要求的。限于数据的取得,以及税制结构的完善性,这里选取我国1999年-2010年12年的税制结构变动情况进行实证检验,得出人均GDP的增长和通货膨胀与税制结构指数的变动呈现显著正相关,对外开放程度对税制结构的影响不显著,且表现出负相关,财政分权和产业结构的变化对税制结构的影响也不显著。第五部分对我国的税制结构存在的问题进行分析,并且总结为什么我国目前的税制结构会出现这些问题。第六部分提出我国税制改革的目标,最后对我国的税制改革提出建议。关于货物劳务税,降低营业税在货物劳务税中的占比,提高增值税的比重,最后达到两税合并,并提高消费税的比重；关于所得税,就是要降低企业所得税在所得税内部的相对占比,提高个人所得税的比重;最后就是构建社会保障体系。更多还原

【Abstract】 The tax cuts measure has spread the world since1980’s. Observe the change of the world tax burden in recent years, the OECD for developed countries can be seen in this context is relatively stable, while developing countries mostly have a different rate of rise. So, in fact, the progress was tax structure adjusting. Tax structure adjusting was adapt to changing economic, political and cultural environment, in order to meet the goal of the government fairness and efficiency objects.Standardized tax system have formed through the tax system reform in1994and has had several adjustments, but still can’t adapt to the rapid development of the macroeconomic. The financial turmoil in2008has made us recognize this more clearly. China’s economic development and social and cultural factors decide our tax structure of volatility with economies in transition is relatively large and relatively frequent. However, this turbulence does not follow the development of China’s economic development, management ability and other objective factors.The article cleared up the history of the evolution of the tax structure of the OECD developed countries and countries with economies in transition to sort out. to reveal the factors that affect the changes in the tax structure as well as the development direction of the tax structure; analyzed the impact of changes in the tax structure factors and the effects of economic growth and income distribution, to provide reference for the structural reform of our tax system.This article included five parts, the main contents of each part are as follows:The first part is introduction, which presented questions firstly and revealed research significance, introduce the research scholars of the tax structure and finally the use of research methods in this article.The second part is tax structure theory analysis, the main concepts involved, combing the influencing factors and socio-economic effects of changes of the tax structure.The third part is the changes in the tax structure of the typical country in the world, including the countries of the OECD developed countries and economies in transition. The change process was divided into two different stages, analysis of the different stages of specific changes in the process, found that the tax structural changes with the changing economic, social and cultural environment fit.The fourth part is to examine the changes in the structure of our tax system and an empirical test. The results show that the changes in the tax structure in our country is to meet the requirements of the socialist market economy and national policy. Limited to the acquisition of the data, and the perfection of the tax structure, here selected the country from1999to2010,12years’changes in the tax structure of empirical test that per capita GDP growth and inflation and changes in the tax structure indices presented significant positive correlation openness of the tax structure is not significant, and showed negative correlation, fiscal decentralization and industrial changes in the structure of the tax structure is not significant.The fifth part is the analysis of China’s tax structure, the proposed goal of tax reform in China, the last of is China’s tax reform recommendations. About goods and services tax, reducing the business tax in the proportion of goods and services tax, and increase the proportion of VAT, and finally reached the two taxes combined, and increase the proportion of the consumption tax; income tax, corporate income tax is to reduce the relative proportion of the income tax internal increase the proportion of personal income tax; final step is to build a social security system.更多还原