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中国税制结构对扩大消费的影响研究

ISBN:978-7-5203-1003-1

出版日期:2017-10

页数:202

字数:186.0千字

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得悉我的博士生黄丽君即将在中国社会科学出版社出版她的博士学位论文《中国税制结构对扩大消费的影响研究》,作为她的博士生导师,我甚感欣慰,援笔作序,以示鼓励。

1994年,我国进行了一次大规模的、影响深远的税制改革,确定了我国目前以流转税和所得税为主体的“双主体”税制结构,但在具体的税收实践中,我国的税制结构实际上长期是“单主体”模式,流转税在税收收入中长期独占鳌头,所得税的地位始终未能有效提升,从而使整个税制收入功能强大,调节功能弱小。当前,我国正处在新一轮财税体制改革的关口,党的十八届三中全会通过的《深化财税体制改革总体方案》对此进行了系统的部署,包括税制改革在内的各项财税改革措施正稳步推进。我国“十三五”规划也进一步明确指出,深化推进税制改革,应“按照优化税制结构、稳定宏观税负、推进依法治税的要求全面落实税收法定原则,建立税种科学、结构优化、法律健全、规范公平、征管高效的现代税收制度,逐步提高直接税比重”,决策层对税制建设再次明确了向直接税与间接税并重的“双主体”模式迈进的基本取向。立足于这样的大背景,黄丽君在本书中对税制结构的合理性、税制结构对消费需求的影响等问题进行了深入的研究。

税制结构的优化问题不是一个新问题,但是,依据什么来优化税制结构,却是一个具有无限探寻新意的问题。从税收中性的角度来看,税收和税制结构不仅要有利于资本的形成与发展,也要促进消费需求的扩大。研究我国税制结构与消费需求的关系,对剖析目前我国税制结构的合理性与存在问题,是一个非常独特的思考角度,有利于更加全面地提出税制结构优化的建议。

本书以税制结构相关理论与当代西方消费理论为依据,对税制结构影响消费的作用机理进行了详细的推导,认为税制结构通过收入分配与价格水平两个途径影响消费需求。以此为基础,本书运用统计数据与计量模型验证了中国税制结构通过这两个途径对消费需求的影响,得出我国目前以具有累退性质的间接税为主的税制结构通过扩大居民收入分配差距降低了居民的消费需求,我国现行的税制结构引致了价格水平上升继而影响了居民消费支出的结论。

在上述研究结论的基础上,本书还探讨了如何通过间接税或直接税结构、税系结构和税种结构三个层面的税收调整促进消费需求扩大的问题,提出了优化税制结构优化思路和对策。对税制结构与消费需求关系的全面分析,且有翔实资料的支撑,使本书具有很强的可读性。

当然,本书也存在一些可以进一步深化完善的地方,比如流转税的累进程度与消费需求的关系可以作进一步的推导,但是,本书没有做到,这使税制结构与消费需求的关系分析并非那么严谨。另外,在研究视角上,本书关注的是税制结构对消费需求的影响,而没有将影响消费需求的其他变量考虑进去,这些问题都可以继续深入地研究下去。

本书作者黄丽君从读硕士研究生开始就一直专注于财税理论的学习与研究,这本书是她这几年结合理论学习与实践而进行的探索,也是她三年博士生学习心血的成果,虽然仍然存在一些缺憾,但仍是一部有价值的、能给读者带来启发的著作。希望黄丽君能够在税制结构问题上作更深入的研究,在该领域取得更有价值的成果。

是为序。

罗美娟

2017年5月于昆明

As my PhD supervisor, I am very pleased to learn that my PhD student Huang Lijun will soon publish her doctoral dissertation "Research on the Impact of China's Tax System on Expanding Consumption" by China Social Sciences Press. In 1994, China carried out a large-scale and far-reaching tax reform, which determined the current "dual-subject" tax structure with turnover tax and income tax as the main body in China, but in specific tax practice, China's tax structure is actually a "single-entity" model for a long time, and the turnover tax has long dominated the tax revenue, and the status of income tax has never been effectively improved, so that the entire tax system has a strong function and a weak adjustment function. At present, China is at the threshold of a new round of fiscal and taxation system reform, and the "Overall Plan for Deepening the Reform of the Fiscal and Taxation System" adopted by the Third Plenary Session of the 18th Central Committee of the Communist Party of China has systematically deployed this, and various fiscal and taxation reform measures, including tax reform, are steadily advancing. China's "Thirteenth Five-Year Plan" also further clearly pointed out that to deepen and promote tax reform, we should "fully implement the statutory principles of taxation in accordance with the requirements of optimizing the tax structure, stabilizing the macro tax burden, and promoting the management of taxes according to law, establish a modern tax system with scientific taxes, optimized structure, sound laws, standardized fairness, and efficient collection and management, and gradually increase the proportion of direct taxes". Based on this background, Huang Lijun conducts in-depth research on the rationality of the tax structure and the impact of the tax structure on consumer demand in this book. The problem of optimizing the tax structure is not a new problem, but on what basis to optimize the tax structure is a question of infinite exploration. From the perspective of tax neutrality, the tax and tax structure should not only be conducive to the formation and development of capital, but also promote the expansion of consumer demand. Studying the relationship between China's tax structure and consumer demand is a very unique perspective for analyzing the rationality and existing problems of China's tax structure, which is conducive to putting forward more comprehensive suggestions for the optimization of the tax structure. Based on the theory of tax structure and contemporary Western consumption theory, this book provides a detailed deduction of the mechanism of tax structure affecting consumption, and believes that the tax structure affects consumer demand through two ways: income distribution and price level. Based on this, this book uses statistical data and econometric models to verify the impact of China's tax structure on consumer demand through these two ways, and concludes that China's current tax structure based on indirect taxes with a regressive nature reduces residents' consumption demand by widening the gap in income distribution, and China's current tax structure leads to an increase in price levels and then affects household consumption expenditure. Based on the above research conclusions, this book also discusses how to promote the expansion of consumer demand through tax adjustment at the three levels of indirect tax or direct tax structure, tax system structure and tax structure, and puts forward ideas and countermeasures for optimizing the tax structure. A comprehensive analysis of the relationship between the tax structure and consumer demand, supported by detailed information, makes this book highly readable. Of course, there are some places in this book that can be further deepened and improved, such as the relationship between the cumulative degree of turnover tax and consumer demand can be further derived, but this book does not do it, which makes the relationship analysis between the tax structure and consumer demand not so rigorous. In addition, from the perspective of research, this book focuses on the impact of the tax structure on consumer demand, without taking into account other variables that affect consumer demand, and these issues can be further studied. The author of this book, Huang Lijun, has been focusing on the study and research of finance and taxation theory since her master's degree, this book is her exploration in combination with theoretical study and practice in recent years, and it is also the result of her three-year doctoral study. It is hoped that Huang Lijun can conduct more in-depth research on the tax structure and achieve more valuable results in this field. is the order. Luo Meijuan in Kunming in May 2017(AI翻译)

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GB/T 7714-2015 格式引文
黄丽君.中国税制结构对扩大消费的影响研究[M].北京:中国社会科学出版社,2017
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MLA 格式引文
黄丽君.中国税制结构对扩大消费的影响研究.北京,中国社会科学出版社:2017E-book.
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APA 格式引文
黄丽君(2017).中国税制结构对扩大消费的影响研究.北京:中国社会科学出版社
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