| 程岩,管泽锋,石泽龙.税负痛感指数的影响因素及对策研究——基于省级面板数据的实证检验[J].,2018,(2):76-84 |
| 税负痛感指数的影响因素及对策研究——基于省级面板数据的实证检验 |
| A Study on the Influencing Factors and Countermeasures of Tax Burden Pain Index |
| 投稿时间：2017-11-30 |
| DOI： |
| 中文关键词: 税负痛感指数 财政分权 民生支出 消费地原则 |
| English Keywords:tax burden pain index fiscal decentralization the expenditure on people 's livelihood the principle of consumption |
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| 中文摘要: |
| 文章通过对区域税负痛感程度研究发现区域之间存在差异,然后使用固定效应模型对全国31个省级行政区2000—2015年间的面板数据进行分析,从而找出区域税负痛感程度的影响因素。发现现行间接税为主的税制结构、二三产业非协调发展的产业结构、不合理的财政收入结构使得商品服务提供地的东部地区和消费地的中西部地区的税负痛感程度不同,而不合理的财政支出结构、唯GDP论的政府执政理念加剧了税负痛感程度。建议深入推动税制结构调整,努力构建间接税+直接税的双主体税种结构；同时要规范财政收支结构,实现人民共享经济发展成果。 |
| English Summary: |
| This paper studies the regional differences in the degree of pain of regional tax burden and find out its influencing factors by using the fixed effect model to analyze the panel data of 31 provinces in China from 2000 to 2015. It found out that the current indirect tax-based tax structure, the non-coordinated development of the industrial structure of the second and third industry and the unreasonable fiscal revenue structure are the reasons that lead to the different degree of pain of regional tax burden between the eastern region of supply and the central & western regions of consumption of goods and services. The irrational financial expenditure structure and the "just-for-GDP" based government executive concept exacerbate the degree of pain of tax burden. Therefore, it puts forwardthe following suggestion:give further impetus to the tax structure adjustment and strive to build a double subject tax structure based on indirect tax and direct tax; at the same time, regulate the structure of fiscal revenue and expenditure and achieve the prosperity of the fruitsof people share economic development. |
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