我国税制结构经济增长效应的区域差异研究

摘要

Tax system structure is one of the reasons affecting the regional economic growth difference.Regional economic growth effect is analyzed based on the measurement of the effective tax rate of labor income,capital income and consumption expenditure in the east,middle and west of China during 1995-2014.The research shows that the effective tax rate of labor income is overall low,that the effective tax rate of capital income is totally high, that the effective tax rate of consumption expenditure is stably rising,that the effective tax rate of labor income is lowest in the east but is highest in the west,which deviate from economic development level,and that the effective tax rate of capital income and consumption expenditure is high in the east and is low in the west,which are basically consistent with economic development level.The effect of economic growth of tax system structure change appears in current stage in each region and has obvious heterogeneity,labor income tax rate change is beneficial to the eastern region’s economic growth,and the tax rate change of capital income and consumption expenditure has boosting effect on the economic growth of each region but the effect size is different.We should sufficiently understand the regional discrepancy of the effect of tax system on economic growth and construct tax system and tax structure fitting for the economic development level in order to boost the coordinated development of regional economy.%税制结构是影响区域经济增长的重要因素之一。基于对1995—2014年我国东、中、西部地区劳动收入、资本收入和消费支出有效税率的测算，分析其区域经济增长效应，研究表明：劳动收入有效税率总体偏低，资本收入有效税率处于高位，消费支出有效税率平稳上升；劳动收入有效税率东部地区最低、西部地区最高，与经济发展水平相背离；资本收入和消费支出有效税率东部地区高、西部地区低，与经济发展水平基本契合；税制结构变动的经济增长效应在各区域均当期即现，但具有显著的区域异质性，劳动收入税率变动有利于东部地区经济增长，资本收入和消费支出税率变动对各区域经济增长均有促进，但作用大小不一。应充分认识税制结构及其经济增长效应的区域差异性，构建与经济发展水平相适应的税收体系和税制结构，以促进区域经济协调发展。