摘要
我国正处于经济转型期,产业结构调整是经济持续健康发展的重要手段,研究税制结构改革对产业结构的影响,促进产业结构优化升级有重要意义。利用1998-2015年中国省级面板数据,运用工具变量法分析税制结构对产业结构的影响,重点研究增值税、营业税、企业所得税和个人所得税在总税收收入中的占比与产业结构的关系。结果表明,增值税、营业税、个人所得税比重上升,不利于产业结构优化,企业所得税比重升降与产业结构没有显著影响。进一步深入探究以往税制改革对产业结构的影响,发现2008年企业所得税改革有利于产业结构优化,2009年增值税改革对产业结构影响不大,2012年个人所得税改革不利于产业结构优化。
Our country is in economic transition period, the industrial structure has great significance for the optimization and research on the influence of tax structure on upgrading of industrial structure. This article uses the provincial panel data of China from year 1998 -2015 to analyze the effect of tax structure on industrial structure with the instrumental variable, focuses on the relationship between the proportion of value added tax, sales tax, enterprise income tax, persona[ income tax and industria[ structure, the results show that the rising proportion of value added tax, sales tax, personal income tax is bad for the optimization of industrial struc- ture, the proportion of enterprise income tax has no significant impact on industrial structure. Researching the impact of the previous tax reform on industrial structure in depth, we have found that the reform of enterprise income tax in 2008 is good for the optimization of industrial structure, the reform of value added tax in 2009 has no significant impact on industrial structure, the reform of personal income tax is bad for the optimization of industrial structure.
出处
《产经评论》
CSSCI
北大核心
2018年第1期49-60,共12页
Industrial Economic Review
基金
山东省社会科学规划"治国理政"研究专项"习近平总书记的新驱动发展战略思想研究"(项目编号:16CZLJ16
项目主持人:南爱华)
关键词
税制结构
税制改革
产业结构优化
工具变量法
tax structure
tax reform
optimization of industrial structure
instrumental variable method
