西藏税收增长的经济因素与最优税率

The Economic Factors of Tax Growth and Optimal Tax Rate in Tibet

自1994年分税制改革至2010年,西藏税收增长具有税收增长速度较快、宏观税负水平低,但边际税负提高过快的特点。经济因素是西藏税收增长的重要因素。西藏最优税率的上限为4.1%,当前宏观税负偏度,应落实税收优惠政策,降低宏观税负。

This paper finds that the tax growth in Tibet is sensitive to the economic factors such as GDP,industry,number of employees of tertiary industry, Urban population, compensation of employees, final consumption expenditures and so on in particular. The optimal tax rate for promoting economic growth has been evaluated that is less than or equal to 4.1%. Because real macro tax burden is on the high side,the government should implement preferential policies and reduce the real macro tax burden.