摘要
本文研究了存量资产对我国税收超GDP增长的影响,发现GDP是一个增量概念,仅计量当年商品和劳务增加值,而税收不仅要对当年商品和劳务增加值征税,也要对历年存量资产征税,狭义货币M1和广义货币M2供应量与税收的同步增长证实了这一观点。我国虚拟经济的迅猛增长推动了存量资产交易需求,指数分解的结果显示虚拟经济对我国税收超GDP增长部分的贡献率达到35%左右,而双主体税制中针对存量资产的税收体系推高了我国存量资产税收的增长,这两点是造成我国税收超常增长的根源。本文的意义在于解释了制度不变情况下的税收超GDP增长现象,而且论证了税收超GDP增长有其必然性,为揭示我国税收增长机制内在规律提供了新的理论依据。
This paper probes into the impact of the stock of assets on tax＇s outpacing-GDP growth in China. It is found that GDP is an incremental concept,only measuring the goods and services of that very year. However, tax is levied not only on present goods and services but also on the stock of assets of all past years. The synchronous growth of M1 and M2 and tax revenue confirms this view. The rapid growth of virtual economy in China promotes the stock assets transaction demand. Index decomposition results show that the virtual economy accounts for about 35% contribution to tax＇s outpacing-GDP growth in China. The tax mechanism for the stock of assets stemming from China＇s special bi-subject tax system acts as the root cause of domestic tax＇s extraordinary growth together with Chinese growing virtual economy. This paper aims at explaining tax＇s outpacing-GDP growth in China under a constant institutional framework and proving the rationality of this phenomenon. Our study provides new theoretical evidence for revealing the inherent mechanism of domestic tax growth.
出处
《财贸经济》
CSSCI
北大核心
2013年第5期5-15,共11页
Finance & Trade Economics
基金
上海市发展研究中心重大决策咨询课题"上海城市转型财源可持续增长研究"(2010-A05)
上海财经大学研究生创新基金"我国税收超GDP增长的货币因素研究"(CXJJ-2012-323)的资助
关键词
税收超GDP增长
存量资产
虚拟经济
Tax＇s Outpacing-GDP Growth, Stock of Assets, Virtual Economy
