财税与公共管理学院知识库

  我国“十四五规划”明确提出，在“十四五”时期，各级政府必须着眼全局，用整体视角推动现代化财税体制改革，不断提升国家治理水平。保持合理的税收负担水平是税制改革的目标之一，税负水平的高低不仅表示政府在国民经济总量分配上集中程度的大小，也表示政府履行社会经济职能和财政功能的强弱，通过测算适应地方经济发展的最优税负水平，可以优化政府职能，释放市场活力，从而推动地区经济的高质量发展。基于此背景，本文以甘肃省为研究对象，尝试测算甘肃省的最优税收负担水平，通过构建模型测算出最适宜甘肃省经济发展的税收负担，这对政府保持适度税负以及推动甘肃省经济高质量发展都具有非常重要的意义。

  首先，本文对税收负担的相关理论进行了分析，主要包括税收负担的概念界定、最优税收理论和经济增长理论，为后文的研究奠定理论基础。其次，对甘肃省目前的税收收入和税收负担现状进行分析，主要从甘肃省税收收入规模和增速、甘肃省税收负担水平两方面入手，通过分析甘肃省税收收入规模的变化、税收收入增长情况，以及将甘肃省税负水平和全国平均税负、东中西部税负进行比较等，全面分析了目前甘肃省的税收负担情况。再次，文章以巴罗内生增长模型为基础，结合相关理论知识和理论模型构建了测算甘肃省最优税收负担水平的理论模型，并推导出计算甘肃省最优税负水平的公式，通过查找研究所需的相关基础数据，运用永续盘存法、索洛残差法等方法对各个指标在1994-2020年间的基础数据进行处理，最终利用数据计算出甘肃省当前的最优税负水平应为9.97%，通过与甘肃省实际税负对比，发现甘肃省目前的税负还没有达到最优水平。最后，结合研究结论和甘肃省具体经济发展情况，从三个方面提出促进甘肃省税收负担水平合理发展的对策建议。一是保持合理的税负水平，促进地方经济发展。合理的税负水平能释放市场活力，激发社会经济主体的参与积极性，促进经济发展；二是加强税收征管，减少甘肃税收流失。建立完善的税收征收制度，确保税收征收过程中做到应收尽收；三是调整甘肃产业结构，发展多元经济。

  my country's "14th Five-Year Plan" clearly stated that during the "14th Five-Year Plan" period, governments at all levels must focus on the overall situation, promote the reform of the modern fiscal and taxation system from an overall perspective, and continuously improve the level of national governance. Maintaining a reasonable level of tax burden is one of the goals of tax reform. The level of tax burden not only indicates the degree of concentration of the government in the distribution of the total national economy, but also indicates the strength of the government's performance of social and economic functions and fiscal functions. The optimal tax burden level that adapts to local economic development can optimize government functions and release market vitality, thereby promoting high-quality development of the regional economy. Based on this background, this paper takes Gansu Province as the research object, tries to calculate the optimal tax burden level of Gansu Province, and calculates the most suitable tax burden for the economic development of Gansu Province by constructing a model, which is beneficial to the government to maintain a moderate tax burden and promote the economic development of Gansu Province. High-quality development is of great significance.

  Firstly, this paper analyzes the relevant theories of tax burden, including the definition of tax burden, optimal tax theory and economic growth theory, which lays a theoretical foundation for the following research. Secondly, analyze the current status of tax revenue and tax burden in Gansu Province, mainly from the scale and growth rate of tax revenue in Gansu Province, and the level of tax burden in Gansu Province. , and compared the tax burden level of Gansu Province with the national average tax burden, the east, middle and west tax burdens, etc., and comprehensively analyzed the current tax burden in Gansu Province. Thirdly, based on Barrow's endogenous growth model, combined with relevant theoretical knowledge and theoretical models, the paper builds a theoretical model for calculating the optimal tax burden level in Gansu Province, and deduces the formula for calculating the optimal tax burden level in Gansu Province. For the relevant basic data required for the study, the perpetual inventory method, the Solow residual method and other methods are used to process the basic data of each indicator from 1994 to 2020, and finally the data is used to calculate the current optimal tax burden in Gansu Province. Compared with the actual tax burden in Gansu Province, it is found that the current tax burden in Gansu Province has not reached the optimal level. Finally, combined with the research conclusions and the specific economic development situation of Gansu Province, it puts forward countermeasures and suggestions to promote the reasonable development of the tax burden level in Gansu Province from three aspects. One is to maintain a reasonable level of tax burden and promote local economic development. A reasonable level of tax burden can release the vitality of the market, stimulate the participation of social and economic entities, and promote economic development. The second is to strengthen tax collection and management to reduce the loss of tax revenue in Gansu. Establish a sound tax collection system to ensure that all receivables are collected in the process of tax collection. The third is to adjust the industrial structure of Gansu and develop a diversified economy.