宁波市上市公司宏观税负与经济增长的实证研究毕业论文.docVIP

毕业论文 （20_ _届） 宁波市上市公司宏观税负与经济增长的实证研究 摘 要 税收负担尤其是宏观税负不仅是税收制度和税收政策的核心问题，而且是整个社会经济生活的核心问题之一。本文首先对宏观税负与经济增长影响机制的相关文献进行了梳理；然后利用数量统计方法，对宁波市的税收、宏观税负和宏观经济现状进行描述，在此基础之上，本文运用计量工具，及借助统计数据和回归方程进行实证分析的结论是：首先通过检验，得出了宁波市税收与经济在长期具有唯一稳定的均衡关系；SPSS检验得出，在2007-2009内，经济增长与税收关系检验通过；再次，通过建立宏观税负与经济增长率的回归方程，验证了两者不具有显著相关性。基于上述分析，本文认为宁波市实现经济持续增长，可以从提高宏观税负着手。而提高宏观税负水平，则可以通过优化税负结构，推动产业升级、增进区域协调等措施，使地方经济结构进一步优化来达到。 关键词：上市公司；宏观税负；经济增长 Abstract Macro-tax burden, especially the tax system and tax burden is not only the core issues of tax policy, but also the entire social and economic life of the core issues. Firstly, the macro impact of the tax burden and economic growth mechanism has combed the literature; Then the number of statistical methods used, the tax in Ningbo, macro tax burden and macroeconomic situation description, on this basis, this paper, measurement tools, and use statistical data and empirical analysis of the regression equation to the conclusion that: First through the test, obtained Ningbo tax and economic stability in the long term has a unique balance of relationship; SPSS tests obtained in 2007-2009, the relationship between economic growth and examination by the tax; Again, through the establishment of macro tax burden and the economic growth regression equation, validated the two are not significant correlation. Based on the above analysis, this paper argues Ningbo achieve sustained economic growth, increased tax burden from the start. And improve the macro level of tax burden, you can optimize the tax structure, promote industrial upgrading, and other measures to promote regional coordination so that the local economic structure was further optimized to achieve. 朗读 显示对应的拉丁字符的拼音 Key words: listed companiestax burden; economic growth 目 录 1 宏观税负与经济增长含义的概述 1 1.1 经济增长与GDP增长率 1 1.2 税收负担与宏观税负 1 1.3 宏观税负统计口径 2 1.4 衡量宏观税负的指标 3 2 宁波市上市公司的现状分析 4 2.1 宁波上市公司规模及行业分布 4 2.2 宁波上市公司的收入现状 6 2.3 宁波市税收收入与GDP的增长率 6 3 宏观税负对经济增长的影响 8 3.1 宏观税负对投资的影响 8 3.2 宏观税负对消费的影响 8 3.3 宏观税负对产业结构的影响 9 3.4 经济发展对