持续经济增长目标下的最优税负和税收结构调整

经济理论与经济管理 ›› 2009, Vol. ›› Issue (3): 41-47.

持续经济增长目标下的最优税负和税收结构调整

刘凤良¹, 于泽¹, 李彬²

1. 中国人民大学经济学院, 北京, 100872;
2. 中央财经大学经济学院, 北京, 100081

收稿日期:2008-12-30 出版日期:2009-03-16 发布日期:2012-03-01
基金资助:
国家社科基金项目“经济增长的收入分配效应研究”(06BJL040);中国人民大学“985”工程“中国经济研究哲学社会科学创新基地”项目

OPTIMAL TAX BURDEN AND TAX STRUCTURE ADJUSTMENT WITH SUSTAINED ECONOMIC GROWTH

LIU Feng-liang¹, YU Ze¹, LI Bin²

1. School of Economics, Renmin University of China, Beijing 100872, China;
2. School of Economics, Central University of Finance and Economics, Beijing 100081, China

Received:2008-12-30 Online:2009-03-16 Published:2012-03-01

摘要/Abstract

摘要： 在经济持续增长目标下,通过识别宏观税负与经济增长的计量关系,我国最优宏观税负应为16.47%。这低于实际宏观税负水平,需要进行较大幅度的减税。根据税收影响经济增长的渠道,通过核算行业TFP,促进长期增长条件下的税收结构调整需要重点降低营业税。

关键词: 最优税负, 行业TFP, 税收结构

Abstract: With sustained economic growth as the objective,this study's estimates suggest that China's optimal macro tax burden should be 16.47%,after identifying the econometric relationship between macro tax burden and economic growth rate.Since the optimal macro tax burden is lower than the actual tax burden,it is necessary to reduce the actual tax burden.Given the transmission channels for taxation to affect economic growth,this paper suggest that the emphasis of adjusting tax structure in China should be on reducing its business tax,after calculating China sectoral TFP.

Key words: optimal tax burden, sectoral TFP, tax structure

中图分类号:

F810.42

刘凤良, 于泽, 李彬. 持续经济增长目标下的最优税负和税收结构调整[J]. 经济理论与经济管理, 2009, (3): 41-47.

LIU Feng-liang, YU Ze, LI Bin. OPTIMAL TAX BURDEN AND TAX STRUCTURE ADJUSTMENT WITH SUSTAINED ECONOMIC GROWTH[J]. Economic Theory and Business Management, 2009, (3): 41-47.