中國稅收分權與地區(qū)經(jīng)濟增長-1998-2010.pdf

1、目錄觀2ABSTRACT3第一章引言與文獻綜述41.1研究背景和文獻綜述41.1.1我國建國以來稅收分權的體制變遷41.1.2稅收分權與經(jīng)濟增長的文獻綜述51.1.3稅收分權的文獻綜述71.1.4稅收分權的實踐所產(chǎn)生的問題81.2研究思路和文章結構91.3文章的創(chuàng)新及不足之處10第二章稅收分權旳中國實踐及世界經(jīng)驗122.1稅收分權在我國的實踐122.1.1稅收立法權劃分122.1.2稅收征管權劃分122.1.

2、3稅收收益權劃分132.2稅收分權的世界經(jīng)驗152.2.1以美國為代表的高度分權模式162.2.2以日本為代表的適度分權模式172.2.3以法國為代表的稅權集中模式172.2.4稅收分權旳世界經(jīng)驗18第三章稅收分權與經(jīng)濟增長的實證研究193.1計量模型與指標選取193.1.1稅收分權的指標構建193.1.2實證模型193.2實證結論：稅收分權與地區(qū)經(jīng)濟增長213.2.1實證結論：總體稅收分權與地區(qū)經(jīng)濟增長213.

3、2.2實證結論：共享稅分權與地區(qū)經(jīng)濟增長233.2.3穩(wěn)健性檢驗25第四章稅收政策與經(jīng)濟增長的傳導途徑284.1稅收政策與要素積累一新古典增長模型284.1.1稅收政策與物質資本積累284.1.2稅收政策與人力資本積累294.2稅收政策與技術變革304.3其他影響進入率的稅收政策30第五章政策建議315.1財權和事權的合理劃分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