CAJ | 학술논문

中国税收持续快速增长与居民消费需求不足并存的现实引发了人们对税收负担与居民消费关系的关注。本文的分析表明，税收负担对居民消费的影响机理十分复杂，理论上前者并不必然会对后者产生挤出效应。基于1998—2011年省际静态和动态面板数据模型的实证检验发现，税收收入增长不仅没有抑制居民消费增加，反而对其表现出一定程度的挤入效应。这一似乎违背直觉的结论表明，税收收入快速增长本身无可厚非，关键在于如何更好地实现税收“取之于民，用之于民”进而推动税收收入与居民消费的协同增长。
중국세수지속쾌속증장여거민소비수구불족병존적현실인발료인문대세수부담여거민소비관계적관주。본문적분석표명，세수부담대거민소비적영향궤리십분복잡，이론상전자병불필연회대후자산생제출효응。기우1998—2011년성제정태화동태면판수거모형적실증검험발현，세수수입증장불부몰유억제거민소비증가，반이대기표현출일정정도적제입효응。저일사호위배직각적결론표명，세수수입쾌속증장본신무가후비，관건재우여하경호지실현세수“취지우민，용지우민”진이추동세수수입여거민소비적협동증장。
The reality of the co - existence of the rapid growth in China＇ s taxation and insufficient demand in resident con- sumption arouse people＇ s attention to the relationship between tax burden and resident consumption. The analysis shows that the mechanism of the influence of tax burden on resident consumption is complicated. Theoretically, the former does not necessarily crowd out the latter. Based on the empirical test on the inter - provincial static and dynamic panel data over the period of 1998 - 2011, we find that the growth in tax revenue does not restrain the growth of resident consumption, but has some crowding- in effects on it. Such a conclusion which seems to betray intuition suggests that rapid growth in taxation revenue is beyond reproach, and that the key lies in that how to better make ＂what the state earn from people into full use to people＂so as to promote coordinated growth in taxation revenue and resident consumption.