中國(guó)稅收分權(quán)與地區(qū)經(jīng)濟(jì)增長(zhǎng)-1998-2010.pdf

1、目錄觀2ABSTRACT3第一章引言與文獻(xiàn)綜述41.1研究背景和文獻(xiàn)綜述41.1.1我國(guó)建國(guó)以來(lái)稅收分權(quán)的體制變遷41.1.2稅收分權(quán)與經(jīng)濟(jì)增長(zhǎng)的文獻(xiàn)綜述51.1.3稅收分權(quán)的文獻(xiàn)綜述71.1.4稅收分權(quán)的實(shí)踐所產(chǎn)生的問題81.2研究思路和文章結(jié)構(gòu)91.3文章的創(chuàng)新及不足之處10第二章稅收分權(quán)旳中國(guó)實(shí)踐及世界經(jīng)驗(yàn)122.1稅收分權(quán)在我國(guó)的實(shí)踐122.1.1稅收立法權(quán)劃分122.1.2稅收征管權(quán)劃分122.1.

2、3稅收收益權(quán)劃分132.2稅收分權(quán)的世界經(jīng)驗(yàn)152.2.1以美國(guó)為代表的高度分權(quán)模式162.2.2以日本為代表的適度分權(quán)模式172.2.3以法國(guó)為代表的稅權(quán)集中模式172.2.4稅收分權(quán)旳世界經(jīng)驗(yàn)18第三章稅收分權(quán)與經(jīng)濟(jì)增長(zhǎng)的實(shí)證研究193.1計(jì)量模型與指標(biāo)選取193.1.1稅收分權(quán)的指標(biāo)構(gòu)建193.1.2實(shí)證模型193.2實(shí)證結(jié)論：稅收分權(quán)與地區(qū)經(jīng)濟(jì)增長(zhǎng)213.2.1實(shí)證結(jié)論：總體稅收分權(quán)與地區(qū)經(jīng)濟(jì)增長(zhǎng)213.

3、2.2實(shí)證結(jié)論：共享稅分權(quán)與地區(qū)經(jīng)濟(jì)增長(zhǎng)233.2.3穩(wěn)健性檢驗(yàn)25第四章稅收政策與經(jīng)濟(jì)增長(zhǎng)的傳導(dǎo)途徑284.1稅收政策與要素積累一新古典增長(zhǎng)模型284.1.1稅收政策與物質(zhì)資本積累284.1.2稅收政策與人力資本積累294.2稅收政策與技術(shù)變革304.3其他影響進(jìn)入率的稅收政策30第五章政策建議315.1財(cái)權(quán)和事權(quán)的合理劃分315.2共享稅收益的劃分32較南足35！3記381ABSTRACTTaxingpow

4、erisanimptantcomponentofstateauthityincludingtherightoftaxlegislationtaxjurisdictiontaxrevenueattribution.AtpresenttheprominentproblemsexistinginthefieldoftaxationinChinaisthattaxrevenueishighlyconcentratedinthecentralgo

5、vernmentwhichdoesnotmatchtheresponsibilitiesoflocalgovernment.Thepresenttaxdecentralizationmodelgivesreverseincentivestolocalgovernment，makinglocalgovernmentreachout“grabbinghs“towardshouseholdsfirms.Basedonthisbackgroun

6、dthisresearchontaxpowerrefmfocusesontaxfinancingrightswheretheshareofsharingtaxisattheheartoftaxdecentralization.Thetopicofhowtomakereasonabledivisionoftaxpowerbetweengovernmentatalllevelstooptimizetheallocationofresourc

7、estostimulatetheaccumulationofproductionacts，topromoteregionaleconomicgrowthhasveryimptanttheeticalpracticalimplications.Firstofallproceedingfromthedefinitionoftaxrightsthroughtheperspectiveoffiscaldecentralizationthisar

8、ticlerecallsthechangesoftaxdecentralizationsystemraisingthecurrentproblemsinthedecentralizedsystem.NextfromtheperspectiveofinternationalcomparisonitdrawsinspirationreferencedivisionoftaxpowerrefmsinChina.Againthroughthep

9、rovincialpaneldatafixedeffectsregressionof19982010，itdiscoversthattaxdecentralizationhadanegativeeffectoneconomicgrowthinChinawhichisparticularlymesignificantincentralwesternregions.Thedivisionofcpateincometaxhasuniversa

10、llysignificantnegativeeffectsinalltheregions.Theeffectofdecentralizationoneconomicgrowthofvalueaddedtax，businesstaxpersonalincometaxhavestrongregionaldisparities:valueaddedtaxindexcoefficientsisonlysignificantlypositivei

11、nwesternregionbusinesstaxindexcoefficientsisonlysignificantinthecentralregionindexcoefficientsofpersonalincometaxisonlysignificantlynegativeinwesternarea.Finallythearticleconcludesthatthepresenttaxdecentralizationpolicyf

12、medareverseincentiveonlocalgovernmentwhichisnothelpfultotheaccumulationofproductivefactsregionaleconomicgrowth.Itthenprovidesspecificrefmproposals.Keywds:TaxDecentralization:ReverseIncentiveEconomicGrowthClassificationnu