摘要
以税负痛感指数为居民税负轻重的衡量指标,分析2011-2016年我国各省、区域的税负痛感水平,发现我国近6年税负痛感指数呈波动下降趋势,经济发达地区的税负痛感高于经济落后地区,区域间税负痛感指数差异大,各省份税负痛感以区域为界线表现出聚集效应。国内生产总值波动、产业结构调整、民生支出比重和非税收入是影响税负痛感的主要因素。从协调经济发展、优化产业结构、优化财政支出、规范非税收入和推进税制改革五个方面提出降低区域税负痛感水平和差异的建议。
This paper uses the pain index of tax burden as the measurement to analyze the tax burden of provinces and regions in China from 2011 to 2016. It is found that there is a fluctuating downward trend of the index in the past 6 years;the tax burden in economically developed areas was higher than that in economically backward areas;there were significant differences among regions in the index of tax burden, and the tax burden of each province showed a clustering effect with regional boundaries. The fluctuation of GDP, the adjustment of industrial structure, the proportion of people’s livelihood expenditure and the proportion of non-tax revenue are the main factors affecting the index. Suggestions are put forward to reduce the burden and regional differences in five aspects: coordinated economic development, optimized industrial structure, fiscal expenditure, and tax structure.
作者
陈秋星
CHEN Qiuxing(School of Economics,Fujian Normal University,Fuzhou 350108,China)
出处
《福建商学院学报》
2019年第1期62-70,共9页
Journal of Fujian Business University
关键词
税负痛感指数
时空差异
财政收支
pain index of tax burden
the spatiotemporal difference
fiscal revenue and expenditure