财经理论与实践
財經理論與實踐
재경이론여실천
THE THEORY AND PRACTICE OF FINANCE AND ECONOMICS
2015年
4期
101-106
,共6页
税制结构%结构性减税%居民消费
稅製結構%結構性減稅%居民消費
세제결구%결구성감세%거민소비
Fax structure%Tax structural deduction%Residents'consumption
文章立足于结构性减税背景，阐述商品税、财产税与所得税的经济效应，考察我国税制结构调整对居民消费支出的影响。固定效应下运用系统 GMM 估计方法实证检验税制结构对居民消费的作用方向及实际效果，并分析居民消费的空间自相关性及税制结构的空间外溢性。研究表明，商品税和财产税调整的替代作用正向刺激了居民提高当期消费，所得税调整并未改变收入效应挤出居民消费的事实，而居民消费在相邻省份间存在高度空间正向自相关，同时商品税、财产税改革措施能够外溢至邻省刺激消费支出。
文章立足于結構性減稅揹景，闡述商品稅、財產稅與所得稅的經濟效應，攷察我國稅製結構調整對居民消費支齣的影響。固定效應下運用繫統 GMM 估計方法實證檢驗稅製結構對居民消費的作用方嚮及實際效果，併分析居民消費的空間自相關性及稅製結構的空間外溢性。研究錶明，商品稅和財產稅調整的替代作用正嚮刺激瞭居民提高噹期消費，所得稅調整併未改變收入效應擠齣居民消費的事實，而居民消費在相鄰省份間存在高度空間正嚮自相關，同時商品稅、財產稅改革措施能夠外溢至鄰省刺激消費支齣。
문장립족우결구성감세배경，천술상품세、재산세여소득세적경제효응，고찰아국세제결구조정대거민소비지출적영향。고정효응하운용계통 GMM 고계방법실증검험세제결구대거민소비적작용방향급실제효과，병분석거민소비적공간자상관성급세제결구적공간외일성。연구표명，상품세화재산세조정적체대작용정향자격료거민제고당기소비，소득세조정병미개변수입효응제출거민소비적사실，이거민소비재상린성빈간존재고도공간정향자상관，동시상품세、재산세개혁조시능구외일지린성자격소비지출。
This paper,based on the context of tax structural deduction,explains the economic effect,principle of commodity tax,income tax and property tax,and examines the impact of tax structure and residents'consumption.At first,we establishes a dynamic panel data model under fixed effects,uses the GMM estimation method to empirically test the influence direction and ac-tual effects of tax structure and residents'consumption,and take advantage of the spatial panel data model to analyses the spatial relevance of residents'consumption and spatial overflow of tax structure.The results show that the substitution effect of commodity tax and property tax posi-tively stimulate the immediate consumption,instead income tax doesn't change the fact of the in-come effect squeezing out the residents'consumption.There exists a highly positively spatial rele-vance of residents'consumption between neighboring provinces,and meanwhile the reform meas-ures of commodity tax and property tax will stimulate the neighboring provinces'consumption through overflow effects.
