税式支出对经济增长影响的分析

【作者】 刘振宇；

【导师】 马国强；

【作者基本信息】 东北财经大学 ， 财政学， 2002， 硕士

【摘要】 税式支出是世界各国为实现经济的增长目标，所普遍采用的一种政策工具。政府通过运用税式支出，引导资本流向、刺激劳动者积极性、鼓励科技进步及对自然资源和环境的保护，从而实现政府对经济的宏观调控，以保障国家经济稳定、高速、持续的增长。西方国家近年来的实践也证明，税式支出着实为经济的增长做出了很大的贡献。改革开放以来，伴随中国社会主义市场体制的建立，税式支出制度也得以建立，并有了大幅的发展。尤其在改革开放之初，税式支出的运用为吸纳外国资金、学习国外的先进科学技术发挥了重要作用。随着中国经济继续高速发展，以及拥有了世贸组织成员国的身份，中国税式支出制度必将被赋予更加丰富的内容。立足于这样的背景之下，本文从理论上、实践上详细论述了税式支出对经济增长的影响，并对中国的税式支出改革提出了一些想法和意见。本文包括三个部分：第一部分，引论。作为理论依据，这一部分介绍了税式支出的产生与发展和经济增长的影响因素，并分析得出税式支与经济增长的一般关系。第二部分，税式支出对经济增长的影响分析。作为全文的主体部分，分别从资本、劳动供给、科技进步、自然资源和环境四个方面系统地阐述了税式支出对经济增长因素的影响。第三部分，政策选择。作为结论，这一部分以中国市场经济体制改革为背景，运用前文所得出的结论，同样也从四个方面提出中国在税式支出改革方面的政策建议。更多还原

【Abstract】 Tax Expenditure is a kind of popular policy instrument for nations to implement the aim in terms of economic growth. By means of Tax Expenditure, governments arrange the flow of capital, stimulate the activity of the laborers, encourage the development on science and technology and protect environment. Thus, governments can fulfill the macro-economic control in order to obtain a stable, high-speed and continued economic growth. The practice in western countries illustrates that Tax Expenditure do contribute a lot for the economic growth as well. With the establishment of a socialism market economics system in China after the adoption of an open policy and reform, Tax Expenditure systems were also set up and developed gigantically. Especially during the initiating of the open policy and reform, Tax Expenditure arrangements play an important role with respect to the attraction of foreign funds and introduction of advanced science and technology from foreign countries.Along with economic growth in high-speed and the membership of the World Trade Organization (WTO), Chinese Tax Expenditure systems will be enriched with more contents. Based on such a background, this thesis describes and discusses the effect of Tax Expenditure to the economic growth in detail, following puts forward some suggestions on Chinese reformation of Tax Expenditure.This thesis involves three parts:Part Ⅰ, a quotation of theory. As a part of theory, it introduces the produce and development of Tax Expenditure, the course of economics growth, and then analyses the relation between Tax Expenditure and economics growth in theory.<WP=4>Part Ⅱ, an analyses on the relation between Tax Expenditure and economics growth. As the principal part, it expatiates the Tax Expenditure’s influence on economics growth.Part Ⅲ, option on policy. As the conclusion, it serves Chinese reformation on marketing economy system as background, uses the conclusion of preamble, put forwards some policy suggests on Chinese reformation of Tax Expenditure.更多还原