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1、区域(湖南省)税收与经济可持续发展的相互关系与对策研究 摘 要 世界经济发展到今天，从经济体制上看，现代市场经济既不是纯粹的自由市场经济也不是高度计划的政府经济，而是一种混合经济。市场虽然通过价格机制能够有效配置资源，可是在市场缺乏、市场不完善、或有市场但动作低效的地方失灵，需要政府财政机制调节，从而以政治决策为基础的财政通过预算以税收等形式从市场经济集中部分资源，然后又经预算支出的形式在市场失灵领域重新予以安排，这也是配置资源的一种方式。这样，国民经济就是市场经济和政府经济、私人经济和公共经济的混合体。从国际上的一般经验看，就政策收支占 GDP 的比重而言，公共经济至少占国民经济的 1/3
2、以上。由于财政表示的公共经济规模已达到不可忽视程度，公共经济活动对整个国民经济的增长自然具有重要影响。 其中，税收作为公共经济的重要内容，它是政府筹集财政收入进行资源配置的基本手段。利用市场的方法分析公共经济，税收被定义为公共产品的价格，是居民购买消费公共产品支付的税价。 税收由于减少了私人经济主体的可支配收入，改变了商品的相对价格结构，影响理性经济人的最优化行为，影响资本积累和劳动供给，从而最终会影响经济增长。因此，本文选择从税收政策角度研究湖南省的经济增长问题。 从理论上说，税收具有确定的负经济效应。在凯恩斯主义中，税收对总产出的乘数效应是负的，即对经济是紧缩性的。供给学派更是认为较高的边
3、际税率，妨碍了经济活动的水平和增长率，因而主张大力削减边际税率。经济增长理论也认为税收至少会降低产出水平的路径和向稳态转型期间的经济增长率。尽管新古典增长理论认为，经济增长率只受到暂时性的影响，惟一永久性的效应是人均产出的稳态水平下降。因为在标准的新古典增长模型中，物质资本是惟一可积累的生产要素，经济的稳态增长率由外生的技术进步率给定，资本和劳动的所得税虽然都降低了稳态收入水平，但它们对经济增长率没有作用，只能在经济趋于稳态的转型路径上影响经济增长率。但如前如述，20 世纪 80 年代后期兴起的内生增长理论认为，永久提高税率会永久降低经济稳态增长率。 因此从总体上说，在只考虑税收而不考虑财政支
4、出时，我们认为税收倾向于降低经济增长率。但税收最终是为了财政支出，财政支出的目的之一是为了创造更好的经济环境，所以税收与经济增长不仅仅是负相关，最优的税率能促进经济增长，也就是税收与经济存在可持续发展的可能，本文正是在这种逻辑框架下研究湖南省税收与经济的可持续发展。 II博士学位论文 通过实证研究我们发现，湖南省的两税收入与经济发展有着密切地正相关关系，并且，不同行业的经济增长对湖南省的两税收入影响很大。烟草加工业、石油加工业与冶金行业是湖南省两税的支柱产业， 同时又是湖南省 GDP 增长的主要来源。加入 WTO 以来，对湖南省的这三个行业造成了不同程度的冲击，影响湖南省税收与经济增长。因此本
5、文从这三个具体行业出发，研究在加入 WTO 后，如何实现湖南省的税收与经济的可持续发展。 关键词：税收；边际税率；WTO；烟草加工业；石油加工业；冶金行业 III区域(湖南省)税收与经济可持续发展的相互关系与对策研究 Abstract As the world economies evolve to their present states, modern market economies are neither perfectly free market economies nor highly planned economies, if stictly judged from the ec
6、onomic systems, but a mixed economy. The market can allocate the resources efficiently through the price mechanism. Governmental fiscal regulations are necessary where the market is not perfectly competitive or even fails. Government lexies taxes to concentrate part of the revenue according to the g
7、overnmental budget which is formulated on the basis of political decisions, and then reallocate the part of resources in the form of governmental expenditure in the areas where the market fails. To that extent, national economy is a mixture of the market economy and the goverment economy, or of priv
8、ate economy and public economy. According to the size of public economy worldwide, it accounts for at least 1/3 in terms of the percetage of policy income and expenditure to the national economy. Due to the innegligible size of public economy, public economic activities naturally have a great impact
9、 on the growth of the national economy as a whole. Tax, the biggest part of the public economy, is the major means the government applies to raise government income and reallocate resources. Tax is defined as the price of public goods, ie, the price residents pay to buy and consume public goods, whe
10、n analysing the public economy with the market approach. Due to the decrease of disposable income of people resulted from the tax, it changes the stucture of the price, influences the optimal behavior of the economic person, the capital accumulation, and the supply of labor, thereby slows down the g
11、rowth of economy. On the basis of the aforementioned theoretical considerations, this paper researches into the economic growth of Hunan province from the angle of tax revenue. Theoretically, tax has determined negative effect on economy. Tax has a negative mulitplier for the output in terms of Keyn
12、esian theory. supply-side economists hold that high marginal tax rate impede the level of economic activity and the growth rate, thus advocating cutting down the marginal tax rate. The theory of economic growth also maitains that tax will at leasr lower the path of output level and the economic grow
13、th rate in the course of transition to the steady state of growth. Although the neoclassic theory of economic growth believes that the economic growth rate will only be subject to the temporary influence of tax , and the only permanent influence is the IV博士学位论文 lowering of the steady state of per ca
14、pita output. According to the standard neoclassic growth modelphysical capital is the only accumulative production factor, and the growth rate of the steady state of the economy is dictated by the rate of the exogenous technological progress; although the income taxes of the capital and the labor bo
15、th lower the level of the steady state of economy, they do not have a part to play in changing the rate of economic growth, and can only ratard the growth rate in terms of the path of transition to the steady state of economy. but on the other hand, as have been noted earlier, the endogenous economi
16、c growth theories contend that the permanent rise of tax rate will reduce the growth rate of the economic steady state permanently. Generally, we believe that when only tax,but not the fiscal expenditure, is considered, it tends to lower the economic growth rate. But to the extent that the ultimate purpose of tax is fiscal expenditure for a better economic environment, tax is not intrinsically negatively related to the economic growth, and the optimal tax rate can give an impetus to the e
