基于可持续发展约束宏观税负视角的税制结构优化研究--以经济欠发达省份为例

Research on Tax System Structure Optimization Based on the Perspective of Sustainable Development Constraining Macro Tax Burden--Taking Economically Underdeveloped Provinces as Examples

统计我国15个经济欠发达省份的大口径宏观税负,发现近十年间所有省份的宏观税负增长过快;经济欠发达地区可通过调节具体税费优化现有税制结构,进而达到降低宏观税负的目的。通过税费因素影响GDP增长率的识别模型,得出减税降费策略:优化调整对经济增长存在促退作用的消费税和资源税;清除不合理不合法的非税收入,适度降低社会保险费;企业所得税和土地出让金的征收体量远大于个人所得税,但对经济增长的贡献度前两者远不及后者,建议对征收体量大而贡献低的税费进行大幅砍减。

This paper found that the macro tax burden of all provinces has grown too fast in the past ten years after statistics on the large-scale macro tax burdens of 15 less-developed provinces in China,resulting in heavy tax burden.Less-developed regions can optimize the existing tax structure by adjusting specific taxes and fees,thereby reducing the macro tax burden.After studying the identification model of tax and fee factors affecting GDP growth rate in these provinces,we have come up with a“tax and fee reduction”strategy,that is,optimization and adjustment of consumption tax and resource tax that have a role in preventing economic growth;elimination of unreasonable and illegal non-tax income,reduction of social security premium rates,and reduction of corporate social security burdens actually.The amount of corporate income tax and land transfer fees is much larger than the individual income tax,but the former two are far less than the latter in terms of their contribution to economic growth,so it suggests that the taxes and fees that are large in amount but low in contribution should be cut significantly.