我国税收政策对黄河流域经济高质量发展的影响效应分析

作者	韩宏达
姓名汉语拼音	Han Hongda
学号	2020000004016
培养单位	兰州财经大学
电话	18384557146
电子邮件	983186487@qq.com
入学年份	2020-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	税务
学科代码	0253
授予学位	税务硕士学位
第一导师姓名	马军
第一导师姓名汉语拼音	Ma Jun
第一导师单位	兰州财经大学
第一导师职称	教授
题名	我国税收政策对黄河流域经济高质量发展的影响效应分析
英文题名	Analysis of the influence of tax policy on high quality economic development in Yellow River Basin
关键词	税制结构税收负担黄河流域经济高质量发展
外文关键词	Tax structure ; Tax burden ; Yellow River Basin ; High quality economic development
摘要	黄河流域纳入国家重大战略是经济高质量发展在空间上的落实，将助推经济增长由以往的规模扩张和要素驱动转向高效、公平和可持续的发展模式，促进经济发展从量的积累转向质的提升，最终实现高质量发展。税收具有“基础性、支柱性、保障性”作用，税收政策的制定必须适应黄河流域生态保护和高质量发展的理念和目标。本文主要研究税制结构和税收负担对黄河流域经济高质量发展的影响。首先，从理论层面阐述税制结构、税收负担的经济增长效应；其次，分析税制结构、税收负担影响黄河流域经济高质量发展的机理；再次，对比分析黄河流域经济社会、税制结构、税收负担现状；最后从经济增长、生态环境、人民生活、对外开放等四个维度构建黄河流域经济高质量发展综合评价指标体系，之后构建双向固定效应模型，检验税制结构和税收负担对黄河流域经济高质量发展的影响，从而提出对策建议。基于实证分析，本文主要得出以下结论：第一，无论是从黄河流域经济高质量发展综合指标评价结果还是分维度指标评价结果来看，黄河流域经济高质量发展指标指数均处于波动上升状态；第二，直接税与间接税之比增大将显著促进黄河流域经济高质量发展；第三，宏观税负加重将显著抑制黄河流域经济高质量发展；第四，检验主要税种对黄河流域经济高质量发展的影响效应发现，增值税和个人所得税比重增加有利于黄河流域经济高质量发展。提高营业税、消费税和企业所得税比重将对黄河流域经济高质量发展产生抑制作用，但企业所得税未通过T 检验，抑制作用不明显。因此，政府应优化税收内部结构，完善绿色税收体系，坚持税收中性原则，提高税收资金使用效率，以实现黄河流域经济高质量发展。
英文摘要	The incorporation of the Yellow River Basin into the national strategy is the implementation of high-quality economic development in space, which will help economic growth from the previous scale expansion and factor-driven to an efficient, fair and sustainable development model, and promote economic development from quantitative accumulation to qualitative improvement, and ultimately achieve high-quality development. Taxation has a "fundamental, pillar and guarantee" role, and the formulation of taxation policy must be adapted to the concept and objectives of ecological protection and high-quality development in the Yellow River Basin. This paper focuses on the impact of tax structure and tax burden on the high-quality development of the Yellow River Basin economy. Firstly, we explain the economic growth effect of tax structure and tax burden from the theoretical level; secondly, we analyze the mechanism of tax structure and tax burden affecting the high-quality economic development of Yellow River Basin; secondly, we compare and analyze the current situation of economy and society, tax structure and tax burden in Yellow River Basin; finally, we construct a comprehensive evaluation of high-quality economic development in Yellow River Basin from four dimensions, including economic growth, ecological environment, people's life and opening up to the outside world. After that, a two-way fixed-effect model is constructed to test the influence of tax structure and tax burden on the high-quality economic development of the Yellow River Basin, and then countermeasures are proposed. Based on the empirical analysis, this paper mainly draws the following conclusions: firstly, both from the evaluation results of comprehensive indexes and sub-dimension indexes of high-quality economic development in Yellow River Basin, the indexes of high-quality economic development in Yellow River Basin are fluctuating and increasing; secondly, increasing the ratio of direct tax to indirect tax will significantly promote the high-quality economic development in Yellow River Basin; thirdly, increasing the macro tax burden will significantly inhibit Fourthly, to examine the effect of major taxes on the quality development of the Yellow River Basin economy, we find that the increase of VAT and personal income tax is beneficial to the quality development of the Yellow River Basin economy. Increasing the proportion of sales tax, consumption tax and corporate income tax will have a suppressive effect on the high-quality economic development of the Yellow River Basin, but corporate income tax does not pass the t-test and the suppressive effect is not significant. Therefore, the government should optimize the internal structure of taxation, improve the green taxation system, adhere to the principle of tax neutrality, and improve the efficiency of tax funds use in order to achieve the high-quality economic development of the Yellow River Basin.
学位类型	硕士
答辩日期	2023-05-27
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	69
参考文献总数	51
馆藏号	0005041
保密级别	公开
中图分类号	F810.4/29
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/34296
专题	财税与公共管理学院
推荐引用方式 GB/T 7714	韩宏达. 我国税收政策对黄河流域经济高质量发展的影响效应分析[D]. 甘肃省兰州市. 兰州财经大学,2023.

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