我国税收收入对经济增长影响的分析.pdfVIP

201 6 年 10 月 中国林业经济 Oct. 2016 第 5 期(总第 1 40 期) CHINA FORESTRY ECONOMlCS NO.5口、otal 140) . 理论研究 · 我国税收收入对经济增长影响的分析 叶虹宏，赵洪进 (上海理工大学管理学院，上海200ω3) 摘 要:从税收收入总额和我国税收结构两方面对经济增长的影响进行了理论和实证分析。 结采表明税收总额对经 济增长起雄波助澜的作用;不 同税收种类对经济增长的效应可正向可负向，其中增值税对经济增长具有明豆的同向影响， 消费税对经济有负向效应但不豆辈子，营业税和企业所得税对我国经济增长具有某种程度的抑制作用。 从以上结论可知， 我 国在.ìtHi税制改革时不仅委关注税收收入的增加，也妥结合看不见的手和看得凡的手，对不同税收实行区别对待。 关键词:税收收入;税收结构;经济增长 中图分类号:F812.42 文献标识码: A 文章编号: 1673-5919(却16)05-∞13-05 001: 1O.136911j. cnki. cn23-15391f. 2016.05.004 Analysis of the Influence of Tax Revenue on Economic Growth in China YE Hong-hong, ZHAO Hong-jin (College of Management, University of Shanghai for Science and Technology, Shanghai 200093, China) Abstract: This paper will study how the ωtal tax revenue 创1d tax structure affect our countrys economic growth . The results show that: if add the ωtal amount of tax revenue, the economic growth will be up; but different types of t缸 can make quiet different effects on economic growth, some can be positive direction, but some can be negative direction. VAT can make a significantly positive influence on economic development, while the consumption t缸 can make a slight negative influence on it. Whats more , bus.iness tax and enterprise income tax inhibit Chinas economic growth in a certain degree. We can m也e conclu:sions from the above that during the tax reforming time , our government should not only focus on increasing tax revenue, but also combining the invisible hand with the visible hand， ω implement differential treatment for different taxes Keywords:Tax Revenue; Tax Structure; Econom.ic Growth