江西省宏观税负研究.pdfVIP

要 税收负担是税收制度的核心，研究税收负担问题的实质是研究税收与经济的 关系问题。税收负担的高低不仅决定了政府财政收入的多少，而且关系到纳税人 的切身利益，以及政府对整个宏观经济的调控力度，对整个经济的持续稳定增长 有着深刻的影响。正因为税收负担在税收政策中的核心地 ，各级政府为了实现 经济发展和社会稳定，对税收负担都予以了充分重视。从我省情况来看，虽然近 年来江西经济快速发展，但是受发展起点和原有基础等因素的制约，经济发展水 平与全国乃至中部其他省份仍存在一定的差距，欠发达省份的经济地 还没有得 到根本改变，经济总量小、经济效益低、经济结构不合理等因素造成江西经济可 征税潜力小，宏观税负水平明显低于全国和周边其他省份。因此，对江西省宏观 税负问题进行认真、深入的研究，既有理 意义，更有实践价值。 本文主要采 理论研究和实证分析相结合的方法，在实证分析中，定性与定 量分析相结合，从横向比较、纵向比较、地区结构、产业结构等方面对江西省宏 观税负现状进行了分析，得出了当前江西省税收增长与GDP 增长基本相协调，但 是与全国和周边省份相比，江西省宏观税负尚处在较低水平，未来一段时期可适 度提升全省宏观税负水平。在指出江西省宏观税负偏低的同时，本文还对影响江 西宏观税负偏低的经济、政策、征管等因素进行了实证分析，针对影响因素有针 对性地提出了提高江西省宏观税负水平的措施建议。 关键词：宏观税收负担 经济增长 对比分析 1 Abstract Tax burden is the key of tax system, the substance of studying tax burden is to investigate the relationship between tax and economy. The level of tax burden will not only determine the government fiscal revenue, but also affect vital interests of taxpayers, and exert a profound influence on government control over macro-economy and continuous and steady growth of overall economy. It is precisely because of its key position in tax policies, and all levels of government attach great importance to tax burden in order to achieve economic growth and social stability. According to the situation of our province, although Jiangxi has experienced a rapid economic growth in recent years, there is still certain gap in the economic level between our province and the whole country, or even other Middle-provinces because of starting point and former foundation. The economic status which is lack of development hasn t been changed fundamentally. Due to the factors including small economic total amount, low economic efficiency and unreasonable economic structure, the economy in Jiangxi has a small ta