工业技术经济Issue(10)：134-143,10.DOI:10.3969/j.issn.1004-910X.2013.10.018
中国税制结构对经济增长影响的实证研究
An Empirical Analysis on Effect of the China's Tax Structure to Economic Growth
摘要
Abstract
This paper systematically elaborates the path and mechanism in theory that the tax structure affects the economic growth . By using the relevant macro -economic and tax data from 1994 to 2011 years ,we conduct an empirical analysis about the relationship be-tween the tax structure and economic growth in China since the 1994's Tax Sharing Reform .The result shows that the indirect tax can pro-mote economic growth . however ,the influence of the direct tax is very limited .Therefore , the new round of China's tax system reform should be guided by the transformation government function theory and tax neutral theory ,with economic restructuring and transformation of the mode of development as the main line .Through the reasonable arrangement on the proportion of direct tax and indirect tax ,we can make the whole tax's influence on the market gradually neutral .As a result , the market mechanism can play the key role as the basic con-figuration way and help China's economy to achieve a sustainable and healthy development .关键词
税制结构/经济增长/实证分析Key words
tax system structure/economic growth/empirical analysis分类
管理科学引用本文复制引用
张荐华,禄晓龙..中国税制结构对经济增长影响的实证研究[J].工业技术经济,2013,(10):134-143,10.
