中美贸易摩擦对广东经济和税收收入的影响研究

Research on the impact of Sino-US trade friction on Guangdong s economy and tax revenue

为了研究中美贸易摩擦对广东省经济及税收收入的影响,探究减税降费政策进一步实施的空间,选取广东省GDP、进出口与税收数据,结合描述性统计与计量模型进行实证分析。研究认为,中美贸易摩擦对广东省的GDP与税收收入产生一定程度的影响,但是广东省的整体经济与税收收入依然保持着增长趋势;广东省的出口经济整体向好,对美出口企业和第二产业中的部分制造业受到影响。研究表明,广东省地方政府要进行合理的税收减免,降低消费税及其他小额税种的税率,落实税收优惠政策,降低企业税负促进GDP增长;坚持高水平对外开放,扶持出口企业开拓新兴市场,加大广东自贸区招商引资力度;打造科技创新平台,鼓励企业加强核心技术研发。

In order to study the impact of Sino-US trade friction on the economy and tax revenue of Guangdong Province,and explore the potential for further implementation of tax and fee reduction policies,this paper selects the GDP,import and export and tax data of Guangdong Province for empirical analysis based on descriptive statistics and econometric models.The study believes that the Sino-US trade friction has a certain degree of impact on the GDP and tax revenue of Guangdong Province,but the overall economy and tax revenue of Guangdong Province still maintain a growth trend.The overall export economy of Guangdong Province is improving,and the export enterprises to the United States and some manufacturing industries in the secondary industry are affected.The local government of Guangdong Province should carry out reasonable tax relief,reduce the tax rate of consumption tax and other small taxes,implement preferential tax policies,reduce corporate tax burden and promote GDP growth;adhere to high-level opening up,support export enterprises to open up emerging markets,and increase investment attraction in Guangdong Free Trade Zone;build a scientific and technological innovation platform and encourage enterprises to strengthen core technology research and development.