国税收入与经济增长的关联性研究—以新疆维吾尔自治区为例

Abstract

摘要 马克思主义政治经济学指出，社会再生产包括生产、分配、交换、消费四个环节。税收与经济的关系本质上就是生产与分配的关系，生产决定分配，经济是税收的基础，税收根植于经济，只有经济活动不断增长，经济总量不断扩大，才能不断壮大税源税基，增加税收收入。经济持续增长是政府筹集的税收收入应尽可能地满足其实现职能的“源动力”，税收持续稳定的增长又是经济持续发展的“助推器”。 1994年税制改革以来至2010年间，随着中央新疆工作座谈会的召开，新疆进入“大发展”和“大跨越”的时期，党的十八大以来，新疆更是进入到经济发展的快车道时代，经济结构和产业结构处于转型发展的关键时期。”十一五”时期，新疆在加快发展创新型经济、推动经济结构调整和发展方式转变，大力培育战略性新兴产业，加快推进经济社会转型升级发展方面开展了一系列积极而富有成效地探索和实践，新疆经济发展规模不断扩大，税收增长逐渐超过了经济增长的速度，经济和税收高速增长、整体增长态势尚好的同时，一系列的矛盾和问题也凸现出来，制约了经济和税收的协调发展。 本文首先通过介绍了从1994年税制改革以来，尤其“十一五”期间新疆的经济发展和国税收入、税源结构现状，然后对新疆经济和税收高速增长态势用GDP增长、宏观税负率、弹性系数等相关经济、税收指标做了实证分析，在经济与税收关系理论研究的基础上，从国税角度，提出了制约经济和税收协调发展一系列的矛盾和问题，并从经济因素、政策因素、征管因素三方面分析了问题存在的原因，最后提出促进新疆经济和税收的快速、稳定、协调发展的对策和六点建议，为新疆“十二五”平稳快速发展献言献策。

ABSTRACT Marx pointed out that the Marxism political economics, social reproduction including production, distribution, exchange, consumption of four links. The nature of the relationship between tax and economy is the relations of production and distribution, distribution is determined by production, the economy is the foundation of tax, the tax is rooted in economic activities, only the economic growth, the economy expanded tax base, to grow, to increase tax revenue. Sustained economic growth is the government to raise tax revenues should as far as possible to meet the functions of the "source", the tax steady growth is the booster of economic sustainable "development ". Since the tax system reform in 1994 to 2010 years, with a central work conference in Xinjiang, Xinjiang into the "big development" and "span" period, the party's eighteen big since, Xinjiang is entered into the fast track of economic development period, the critical period of economic structure and industrial structure in the transition development." Eleven five "period, Xinjiang to speed up the development of innovative economy, promote economic restructuring and transformation of the mode of development, vigorously develop strategic emerging industries, accelerate the transformation and upgrading of economic and social development carried out a series of active and effective exploration and practice, Xinjiang economic development continues to expand the scale, the tax revenue growth has exceeded the growth of speed, economy and the rapid growth, tax the overall growth momentum is still good at the same time, a series of conflicts and problems also emerged, restricts the coordinated development of economy and taxation. This paper introduced since the 1994 tax reform, especially during the period of "eleven five" Xinjiang's economic development and tax revenue, tax structure present situation, and then to Xinjiang economy and tax situation of high speed growth with the GDP growth, macro tax burden rate, elasticity coefficient related economic, tax standard to do the empirical analysis, the relation between economy and tax on the basis of theory, from the angle of economy and tax, which restrict the coordinated development of a series of contradictions and problems, and from the three aspects of administration economic factors, policy factors, factor analysis of the causes of problems, and finally puts forward the countermeasures to promote the rapid, stable, the coordinated development of economy and tax in Xinjiang and the six point proposal Xinjiang, as the "12th Five Year" steady and rapid development to contribute.

学位：公共管理硕士

院系专业：公共事务学院_公共管理硕士(MPA)

学号：X2010136042