基于税费制度改革模型的我国地区间减税降费时间差异性和趋同性问题分析

Analysis on the Time Difference and Convergence of Tax Cut and Fee Reduction among Regions in China Based on the Model of Tax and Fee System Reform

本文将物理学上的简谐运动概念运用到社会学领域,通过我国税费制度改革模型的建立和分析,分析地区间完成减税降费时间的差异性和趋同性问题。研究发现:我国资源禀赋差异显著的地区在满足一定条件下可以同时达到税费制度的最优化,这就解释了有些地区完成税费改革的时间一致性问题;同时模型的进一步推论发现,我国税费改革力量相同或相近的地区,即使已有税费制度差异显著,不同地区的变迁加速度也可能相同或相近,只是实现税费完全优化(达到最优值)的时间存在地区差异,这又解释了有些地区完成税费改革的时间存在先后次序的问题。

The concept of simple harmonic motion in physics is applied to the field of sociology in this paper.Through the establishment and analysis of the reform model of tax and fee system in China,the paper analyzes the differences and convergence of the completion time of tax and fee system reform among regions.It is found that the regions with significant differences in resource endowments in China can achieve the tax optimization and fee system at the same time under certain conditions,which explains the time consistency of completing tax and fee reform in some regions.Meanwhile,the further inference of the model finds that different regions with the same or similar tax and fee reform capacity in China may have the same accelerated speed of changes,even if the existing tax and fee system is significantly different,and there are regional differences in the time to achieve the complete tax optimization(to reach the optimal value),which explains the problem of the time sequence of completing the tax reform in some regions.