학술논문
税制结构变动与地区产出波动 / Changes in Tax Structure and Regional Output Volatility
Document Type
Academic Journal
Author
Source
黑河学院学报 / heihe xueyuan xuebao. 15(1):46-78
Subject
Language
Chinese
ISSN
1674-9499
Abstract
《十四五规划纲要》指出,完善税制结构体系是必要的,但幅度必须适当.检验2000-2018年我国税制结构变动与地区产出波动的影响机制以及就业结构对其的重要调节作用.研究发现:以直接税占比、间接税占比、房产税占比衡量的税制结构变动会负向影响地区产出,且各影响因素的作用有明显的差异;税制结构变动对产出的影响,表现为明显的区域异质性,对于不同经济属性、地理区位的省份,其影响效果存在明显的不同;税制结构变动显著的通过就业渠道影响地区产出变动.在调整税制结构的过程中,政策执行者需要采取配套的就业措施,以减轻在优化税制结构过程中,提高各税种比例所造成的效率损失.
The Outline of the 14th Five-Year Plan points out that it is necessary to improve the tax system structure with appropriate pace.This study examines the influence mechanism of the change of tax structure and regional output fluctuation in China from 2000 to 2018,and the important regulating effect of employment structure on it.The results show that the changes of tax structure measured by the proportion of direct tax,indirect tax and real estate tax will negatively affect regional output,and the effects of each influencing factor are obviously different.The effect of tax structure change on output shows obvious regional heterogeneity,and the effect is obviously different for provinces with different economic attributes and geographical location.The change of tax structure significantly affects the change of regional output through employment channels.In the process of adjusting the tax structure,policy implementers need to take supporting employment measures to reduce the efficiency loss caused by increasing the proportion of various taxes in the process of optimizing the tax structure.
The Outline of the 14th Five-Year Plan points out that it is necessary to improve the tax system structure with appropriate pace.This study examines the influence mechanism of the change of tax structure and regional output fluctuation in China from 2000 to 2018,and the important regulating effect of employment structure on it.The results show that the changes of tax structure measured by the proportion of direct tax,indirect tax and real estate tax will negatively affect regional output,and the effects of each influencing factor are obviously different.The effect of tax structure change on output shows obvious regional heterogeneity,and the effect is obviously different for provinces with different economic attributes and geographical location.The change of tax structure significantly affects the change of regional output through employment channels.In the process of adjusting the tax structure,policy implementers need to take supporting employment measures to reduce the efficiency loss caused by increasing the proportion of various taxes in the process of optimizing the tax structure.