基于可持续发展视角的较发达省份宏观税负优化研究

Research on Optimization of Macro Tax Burden in More Developed Provinces from the Perspective of Sustainable Development

中国畸高的大口径宏观税负已严重影响了经济增长和转型升级。基于文献首先对中国较发达省市以各地区大口径宏观税负结构为聚类依据进行聚类分析;其次,着重分析了各类代表性省市如浙江、上海、山东降低大口径宏观税负的方案;最后提出优化大口径宏观税负的相关建议:一是各类较发达省市降税负侧重不同,第一类降税负重点是减少土地出让金,第二类应增大税收收入及土地出让金的降税幅度,第三类着重调整宏观税负结构;二是应以各类较发达省市宏观税负水平为依据,不同程度地减少增值税(含营业税)、所得税及消费税等税收收入,而非税收入等根据各省市实际情况进行相应调整。

Chinese abnormally high and large-caliber macro tax burden has seriously influenced economic growth,transformation and promotion.Therefore,according to large-caliber macro tax structure of various regions,cluster analysis is conducted in more developed provinces and municipalities primarily.Then,the programs of reducing large-caliber macro tax burden in representative provinces and municipalities are analyzed emphatically,like Hangzhou,Shanghai,Shandong,etc.Finally,some suggestions for optimizing large-caliber macro tax burden are proposed.Firstly,these regions are supposed to have different emphasis on tax reduction.The first type should reduce land remise fund when reducing large-caliber macro tax burden.The second type should strengthen tax reduction in tax revenues and land remise fund.The last type should focus on adjusting macro tax structure.Secondly,based on macro tax burden level of these regions,value-added tax including business tax,income tax and consumption tax should be reduced to different extents,while non-tax revenues need to have relevant adjustments on the basis of actual situations in these regions.