财贸研究
財貿研究
재무연구
Finance and Trade Research
2012年
3期
76~84
,共null页
税负水平；税收结构；通货膨胀；货币化水平
稅負水平；稅收結構；通貨膨脹；貨幣化水平
세부수평；세수결구；통화팽창；화폐화수평
tax burden; tax structure; inflation; monetization
借鉴税收结构变动指数分析中国税负水平与税收结构整体波动的关系，并运用省际面板数据构建计量模型，进一步考察近十几年来税负水平的不断攀升对中国税收结构变动的影响。研究结果显示：税负水平的不断上升推动了税收结构的大幅调整，且使得税收增长更加依赖企业所得税；物价上涨和货币化水平对中国税收结构的变化产生了不同的影响。
藉鑒稅收結構變動指數分析中國稅負水平與稅收結構整體波動的關繫，併運用省際麵闆數據構建計量模型，進一步攷察近十幾年來稅負水平的不斷攀升對中國稅收結構變動的影響。研究結果顯示：稅負水平的不斷上升推動瞭稅收結構的大幅調整，且使得稅收增長更加依賴企業所得稅；物價上漲和貨幣化水平對中國稅收結構的變化產生瞭不同的影響。
차감세수결구변동지수분석중국세부수평여세수결구정체파동적관계，병운용성제면판수거구건계량모형，진일보고찰근십궤년래세부수평적불단반승대중국세수결구변동적영향。연구결과현시：세부수평적불단상승추동료세수결구적대폭조정，차사득세수증장경가의뢰기업소득세；물개상창화화폐화수평대중국세수결구적변화산생료불동적영향。
By using an indicator for tax structure turbulence, the paper examines the relation between annual rate of change in the overall tax structure and increase in tax revenue; and by using a panel of prov- inces, models are specified to explore the impact of increasing in tax revenue on the change of tax structure during the last ten years in China. The study indicates that China~ increasing in tax revenue has promoted a substantial adjustment of the tax structure, and made Chinag tax more dependent on corporate income tax; but inflation and monetization have affected the change of tax structure differently.
