我国税收收入对经济增长影响的分析

Analysis of the Influence of Tax Revenue on Economic Growth in China

从税收收入总额和我国税收结构两方面对经济增长的影响进行了理论和实证分析。结果表明:税收总额对经济增长起推波助澜的作用;不同税收种类对经济增长的效应可正向可负向,其中增值税对经济增长具有明显的同向影响,消费税对经济有负向效应但不显著,营业税和企业所得税对我国经济增长具有某种程度的抑制作用。从以上结论可知,我国在进行税制改革时不仅要关注税收收入的增加,也要结合"看不见的手"和"看得见的手",对不同税收实行区别对待。

This paper will study how the total tax revenue and tax structure affect our country's economic growth. The results show that: if add the total amount of tax revenue, the economic growth will be up; but different types of tax can make quiet different effects on economic growth, some can be positive direction,but some can be negative direction. VAT can make a significantly positive influence on economic development, while the consumption tax can make a slight negative influence on it. What's more, business tax and enterprise income tax inhibit China's economic growth in a certain degree. We can make conclusions from the above that during the tax reforming time, our government should not only focus on increasing tax revenue, but also combining the "invisible hand" with the "visible hand", to implement differential treatment for different taxes