人民币升值对地方税收的影响.pdfVIP

人民币升值对地方税收的影响 摘 要 （ 近几年，中美贸易战，金融与经济的周期更叠，一一冲击国内经济，在不同 维度上影响人民币币值波动，汇率稳定面临前所未有的挑战。纵观近几年，人民 币升值大背景下的中国经济依然存在通货膨胀，物价上涨等问题。这些因素对名 义税收的增加有一定程度促进作用，愈演愈烈的人民币升值对我国税收造成诸多 影响。 2016 年 2 月 15 日，人民币对美元中间价报6.511——中国外汇交易中心数 据，当天在岸人民币即期汇率的收盘价为 6.4944，与前一个交易日收盘相比 升 751 个基点，突破 2005 年汇率变革以来单日最高涨幅。2018 年，人民币汇率 整体从升到贬再实现反弹，2019 年 8 月 5 日失守7.0 大关。税收于波折起伏的 汇率中，以国家宏观调控形式施展作用，促进经济平稳运行。 国家的稳健发展离不开稳健的人民币汇率，而税收作为一国最主要的收入来 源，关系到一个国家的政权稳固，更关系到经济是否能平稳运转。种种迹象显示， 人民币汇调进入倒计时。也因此，探究人民币升值与地方税收关系显得十分必要。 关键词：人民币升值；人民币汇率；税率；关系；税收政策；竞争；财政收入 I The Impact of RMB Appreciation on Local Taxes （，） Abstract （， In recent years, the trade war between China and the U.S, the cycle of finance and economy is more overlapping, having impact on the domestic economy, affecting the fluctuation of the value of the RMB in different dimensions, the stability of the exchange rate is facing unprecedented challenges. In recent years, under the background of RMB appreciation, Chinas economy still has the problems of inflation and price rise. These factors promote the increase of nominal tax revenue to a certain extent, the increasing appreciation of RMB has a lot of impact on Chinas tax revenue. On February 15,2016, the China Foreign Exchange Trading Center announced that the central parity rate of the RMB against the US dollar was 6.5118, while the spot exchange rate of the onshore RMB against the US dollar closed the same day at 6.4944, rising up 751 basis points from the previous trading day, the biggest one-day gain since July 2005. In 2018, the