税收制度安排和我国西部地区经济发展研究.pdf

摘 要 近年来，我国东西部地区差距日益扩大。本文以新制度经济学的全新视角， 对东西部差距扩大的原因进行分析和研究，得出的主要结论是：东西部地区差距 扩大的最主要因素是制度因素。税收制度作为主要的经济制度，对西部地区的经 济发展有着重要的意义。本文以税收制度作为研究方向，利用新制度经济学的制 度供求分析框架，对西部大开发所需的税收制度以及现行税收制度对西部经济发 展的效应进行分析和研究，认为现行税收制度相对于西部经济发展所需的制度需 求来说出现了税收制度供给不足或税收制度供给滞后的状况。 根据这种情况，西部大开发对税收制度创新的需求十分迫切。本文从税收制 度的正式约束方面，对西部大开发所需的税收制度做出了重新安排的一些设想。 认为深化税收制度改革必须从九个方面来进行完善：加快增值税转型；完善消费 税；统一内外企业税收制度；调整个人所得税及相关税收制度；开征环境保护税 或扩大现行资源税课征范围，提高资源税税率；初步建立西部税式支出制度；赋 予地方政府适度的税收立法权；规范税费关系，为西部经济增长提供良好的制度 环境；加大中央对西部地区规范的转移支付力度，理顺中央与地方分配关系。 本文的创新之处在于：不仅仅从生产要素的角度来研究东西部地区差距扩大 的原因，而是用新制度经济学的观点来阐明东西部地区差距的主要因素是制度因 素，运用制度供求理论分析西部现行税收制度，发现西部地区税收制度供求失衡， 针对这种状况，根据西部地区经济发展所需的税收制度重新进行安排。 关键词：税收 ；制度安排 ；西部大开发 Abstract The economic gap between Western and Eastern China is getting enlarged during the past years. With reference to the new institutional economics theory, the thesis showed that institutional factor is the main reason that caused such a gap. As one of the main economic institutions, the taxational institution can significantly affect economic development in Western China. Taking the taxational institution as research field, based on the supply-demand analysis of the new institutional economics theory, the thesis explored what kind of taxational institution is required for Western China development and also analyzed the effect that current taxational institution has on Western China development. The conclusion is that, current taxational institution supply is insufficient and falling behind times. Based on such an understanding, current taxational institution reform is urgently required. The thesis proposed new taxational institution arrangement for Western China development from the perspective of formal constraints of taxation system, It was argued that it is necessary