我国结构性减税对经济增长的影响研究

Study on the Influence of Structural Tax Reduction on Economic Growth in China

摘要: 税收是政府调节经济的财政政策的有利工具，是保持经济平稳运行和政府公平收入分配的重要手段。随着我国经济发展进入瓶颈，各种结构性问题相继显现。尤其自2008年金融危机以来，国内的需求疲软、经济增速放缓和国外的不确定因素加剧等问题促使我国推进供给侧结构性改革，辅以税制改革并实行结构性减税，从而扩大内需、优化经济结构，推动经济平稳高质量增长。为了深入了解中国实施的结构性减税政策与经济增长的关系，本文利用中国30个省(市、自治区) 2009年至2018年的面板数据，通过界定六大税种，研究结构性减税对中国经济增长的影响。并以税收结构为基础，探讨结构性减税政策下各主要税种的税收结构对我国经济增长的影响，为优化税制结构提供一些政策建议。

Abstract: Tax is a wonderful tool for the government to adjust the economic fiscal policy, and a significant means to keep the stable operation of the economy and the fair distribution of government income. With China’s economic development into a bottleneck, a variety of structural problems have emerged. Especially since the 2008 financial crisis, problems such as weak domestic demand, slowing economic growth and intensifying uncertainties abroad have prompted China to promote supply-side structural reform, supplemented by tax reform and structural tax reduction, so as to expand domestic demand, optimize the economic structure and promote steady and high-quality economic growth. In order to gain an in-depth understanding of the relationship between China’s structural tax reduction policies and economic growth, this paper studies the impact of structural tax reduction on China’s economic growth by defining six major tax categories and using the panel data of 30 Chinese provinces (municipalities and autonomous regions) from 2009 to 2018. Based on the tax structure, this paper tries to probe into the specific contribution of the tax structure of the major tax categories to China’s economic growth, and then provides some policy suggestions for optimizing the structure of tax system.