我国通货紧缩下税收政策的选择
摘要
在通货紧缩下税收政策是一项重要的宏观调控手段。税收政策能有效抑制通货紧缩，有助于国民经济的健康持续发展。因此，通货紧缩下税收政策的选择是一个十分重要的问题。本文试图对此进探讨。
从居民消费价格指数上判断，1998年以来我国两次陷入了通货紧缩。根据“单要素论”，我国当时出现了严重的通货紧缩，其原因在于：亚洲金融危机、全球通货紧缩、生产力过剩以及即期消费低。而税收政策的运用也受到税收政策目标及传导机制的影响。我国税收政策调控面临着一个困境：税收弹性低、调控力度弱、税制结构不完善、税收政策时滞明显以及国际税收竞争的影响。
在分析通货紧缩和我国税收政策调控的基础上，本文认为对税收政策的选择不应仅仅立足于短期的相机抉择机制，而应立足于长期的自动调节机制。本文从激励投资、消费及出口分析入手，指出现行税收政策不足之处，并提出了相应的改进措施。主要包括：减轻费负、调整流转税、统一所得税、开征新税种、改革出口退税、强化税收征管以及加强国际税收协调等税收政策。在税收超常增长的背景下，我国是否应当“减税”是一个热点问题。本文从分析“减税”定义入手，指出“减税”是规范的减轻税负行为，是长期的制度安排，进而分析了税收超常增长的因素，探讨了“减税”对经济的拉动作用，指出目前税收超常增长不能成为“减税”的理由，“减税”也不能有效拉动经济的增长。
Under the situation of deflation, tax policy, as an important macro regulation method, is effective in holding back deflation and thus be helpful to the healthy and sustainable development of national economy. Therefore the issues of adopting which kind of tax policy is of vital importance in such condition. This paper hereafter is trying to explore it in a systematic.
Judging by CPI (Consumer price index), China has been attacked twice since 1998. At that right time, according to the Mono-element Theory, the situation of deflation was very serve. The reason lay in Asian financial crisis, global deflation, excess of productivity and a low present consume. What's more, the application of certain tax policy is subject to its goal and transmission mechanism. For the moment , the regulation of tax 'policy is in an adverse situation with many disadvantages :low elasticity of tax > unclear effect of its regulation , imperfect tax system , obvious time tag of its methods and influences from international tax competition.
Based on the analysis of deflation and the regulation of tax policy in China, the paper maintains that choices of tax policy should be based on not only a short-term changeable mechanism but also a long-term one that can automatically stab lice. Beginning with how to promote the investment, consume and export, we can find the defects of present tax policy, and moreover put forward corresponding measures to better it. The following are mainly include :to lessen the burden of fees, to regulate the turnover taxes, to integrate income taxes, to set new kinds of taxes, to reform Export Rebates. To strengthen the tax collection and the coordination of international taxation. With the background of unusual increase of tax, whether to cut taxes or not become a hot topic. Start from analyzing the connotation of tax cuts, the paper points out that it is a kind of standard act to lessen the tax burden and long-term arrangement of system, and further analyzes elements bringing about unusual increase of taxes as well as economic development owning to tax cuts. The paper also argues that the present unusual increase of taxation is not the reason for tax cuts and the latter actually cannot push the development of national economy to a large extent.
从居民消费价格指数上判断，1998年以来我国两次陷入了通货紧缩。根据“单要素论”，我国当时出现了严重的通货紧缩，其原因在于：亚洲金融危机、全球通货紧缩、生产力过剩以及即期消费低。而税收政策的运用也受到税收政策目标及传导机制的影响。我国税收政策调控面临着一个困境：税收弹性低、调控力度弱、税制结构不完善、税收政策时滞明显以及国际税收竞争的影响。
在分析通货紧缩和我国税收政策调控的基础上，本文认为对税收政策的选择不应仅仅立足于短期的相机抉择机制，而应立足于长期的自动调节机制。本文从激励投资、消费及出口分析入手，指出现行税收政策不足之处，并提出了相应的改进措施。主要包括：减轻费负、调整流转税、统一所得税、开征新税种、改革出口退税、强化税收征管以及加强国际税收协调等税收政策。在税收超常增长的背景下，我国是否应当“减税”是一个热点问题。本文从分析“减税”定义入手，指出“减税”是规范的减轻税负行为，是长期的制度安排，进而分析了税收超常增长的因素，探讨了“减税”对经济的拉动作用，指出目前税收超常增长不能成为“减税”的理由，“减税”也不能有效拉动经济的增长。
Under the situation of deflation, tax policy, as an important macro regulation method, is effective in holding back deflation and thus be helpful to the healthy and sustainable development of national economy. Therefore the issues of adopting which kind of tax policy is of vital importance in such condition. This paper hereafter is trying to explore it in a systematic.
Judging by CPI (Consumer price index), China has been attacked twice since 1998. At that right time, according to the Mono-element Theory, the situation of deflation was very serve. The reason lay in Asian financial crisis, global deflation, excess of productivity and a low present consume. What's more, the application of certain tax policy is subject to its goal and transmission mechanism. For the moment , the regulation of tax 'policy is in an adverse situation with many disadvantages :low elasticity of tax > unclear effect of its regulation , imperfect tax system , obvious time tag of its methods and influences from international tax competition.
Based on the analysis of deflation and the regulation of tax policy in China, the paper maintains that choices of tax policy should be based on not only a short-term changeable mechanism but also a long-term one that can automatically stab lice. Beginning with how to promote the investment, consume and export, we can find the defects of present tax policy, and moreover put forward corresponding measures to better it. The following are mainly include :to lessen the burden of fees, to regulate the turnover taxes, to integrate income taxes, to set new kinds of taxes, to reform Export Rebates. To strengthen the tax collection and the coordination of international taxation. With the background of unusual increase of tax, whether to cut taxes or not become a hot topic. Start from analyzing the connotation of tax cuts, the paper points out that it is a kind of standard act to lessen the tax burden and long-term arrangement of system, and further analyzes elements bringing about unusual increase of taxes as well as economic development owning to tax cuts. The paper also argues that the present unusual increase of taxation is not the reason for tax cuts and the latter actually cannot push the development of national economy to a large extent.
引文
[1] 吉尔伯特·C·乔伊．通货紧缩的威胁与对策．经济研究，1999(10)：31～37
[2] 黄泰岩．中国经济改革发展报告—反通货紧缩的政策选择(2000)．第一版．北京：中国财政经济出版社，2000
[3] 安体富．如何看待近几年我国税收的超常增长和减税问题．税务研究，2002(8)：10～17
[4] 中国税务学会学术委员会《税收宏观调控》课题组．当前税收调控问题研究．税务研究，2003(3)：5～17
[5] 高培勇．通货紧缩下的税收政策选择—关于当前减税主张的讨论．经济研究，2000(1)：56～61
[6] 财政部财政科学研究所课题组的．从另一个角度思考税收的超常增长和减税．税务研究，2002(8)：18～24
[7] 国信观点．对我国结构性通货紧缩的认识．财经快讯，2003(351)：1～2
[8] 王煜，高材林．1998年1月～8月份宏观经济形势分析报告．金融研究，1998(10)：1～8
[9] 范从来．通货紧缩时期货币政策研究．第一版．南京：南京大学出版社，2001
[10] 胡鞍钢．我国通货紧缩的特点、成因及对策．管理世界，1999(3)：10～23
[11] Samuelson Paul A, Nordhaus William D. Economics .16th ed.. New York: McGraw-Hill, Inc, 1995
[12] 约瑟夫·斯蒂格利茨．经济学．第二版．北京：中国人民大学出版社，1997
[13] Gary Shilling. Could it happen again. The economist february. 1999(20): 19～23
[14] David Laider. Deflation: the new pal grave dictionary of money and finance. 1st. ed.. London. the mammalian press limited, 1994
[15] 刘溶沧，赵志耘．中国财政理论前沿Ⅱ．第一版．北京：社会科学文献出版社，2001
[16] 中国国家统计局．中国统计年鉴(2002)．第一版．北京：中国统计出版社，2002
[17] World Bank. Global Economic Prospects and the Developing Countries. 1st ed.. Washington D. C: World Bank, 1998
[18] 王洛林，余永定．2002～2003年：世界经济形势分析与预测．第一版．北京：社会科学文献出版社，2003
[19] 许保利．我国通货紧缩的原因及治理．财经问题研究，2003(2)：29～36
[20] 钱晟．税收负担的经济分析．第一版．北京：中国人民大学出版社，2000
[21] 高鸿业．西方经济学．第一版．北京：中国经济出版社，1996
[22] Richard M. Bird. Tax policy & Economic Development. 1st ed.. San Francisco: Johns Hopkins University Press, 1992
[23] 汪孝德，刘家新，朱明熙．税收调控论．第一版．成都：西南财经大学出版，1997
[24] Michael J. Boskin, Charles E. Mclurc Jr. World Tax Reform: Case studies of Developed and Developing Countries. 1st ed.. New York: ICS press, 1990
[25] 刘建民．中国税种结构优化问题研究．第一版．北京：中国经济出版社，2001
[26] 金人庆．中国当代税收要论．第一版．北京：人民出版社，2002
[27] Rasin, Sadka. Efficient Investment Incentives in the presence of Capital Flight. Journal of International Economics, 1991(31): 43～54
[28] 刘建民，张家军．加入WTO后我国面临国际税收竞争的挑战与对策．财经理论与实践，2003(6)：62～65
[29] 高培勇．费改税：经济界如是说．第一版．北京：经济科学出版社，1999
[30] Bird, R. M., B. D. Miller. Taxes, User Charges, and the Urban Poor, in Developing Countries. 1st ed.. San Francisco: Johns Hopking University Press, 1990
[31] 郭庆旺，赵志耘．财政理论与政策．第一版．北京：经济科学出版社，1999
[32] Jones, L. E., Manually, R. E., Rossi, .P. E.. On the Optimal Taxation of Capital Income. Journal of Economic Theory, 1997(73): 93～117
[33] King M. A., D. Fullerton. The Taxation of Income from Capital. 1st ed.. Chicago: University of Chicago Press, 1984
[34] Boskin, Michael J. Taxation, Saving and the Rate of Interest, Journal of Political Economy, 1988 (4): 3～27
[35] 郑春峰．1400亿出口退税欠款与财政压力．21世纪经济报道，2003(108)：1～3
[36] 张维迎．博弈论与信息经济学．第一版．上海：上海三联书店，上海：上海人民出版社，2001
[37] C. Y. CyRs, Chu. A Model of Income Tax Evasion: A case of Taiwan, Public Finance, 1990(3): 32～45
[38] 梁朋．税收流失经济分析．第一版．北京：中国人民大学出版社，2000
[39] Friege, E. L. The Underground Economics: Tax Evasion and Information Distortion. 1st ed.. London: The Cambridge University press, 1989
[40] 李志慧，张家军．加入WTO对我国财政风险的影响及对策．湖南税务高等专科学校学报，2003(1)：15～16
[41] 多恩布什，费希尔，斯塔兹．宏观经济学．第七版．北京：中国人民大学出版社，2000
[42] 邓子基．税种结构研究．第一版．北京：中国税务出版社，2000
[43] Rebelo, S. Long-Run policy analysis and long-run growth. Journal of Public Economy, 1991(3): 500～521
[44] Scully, G. W. Taxation and economic growth in New Zealand. Pacific Economic Review, 1996(2): 169～177
[45] 马拴友．税收政策与经济增长．第一版．北京：中国城市出版社，2001
[2] 黄泰岩．中国经济改革发展报告—反通货紧缩的政策选择(2000)．第一版．北京：中国财政经济出版社，2000
[3] 安体富．如何看待近几年我国税收的超常增长和减税问题．税务研究，2002(8)：10～17
[4] 中国税务学会学术委员会《税收宏观调控》课题组．当前税收调控问题研究．税务研究，2003(3)：5～17
[5] 高培勇．通货紧缩下的税收政策选择—关于当前减税主张的讨论．经济研究，2000(1)：56～61
[6] 财政部财政科学研究所课题组的．从另一个角度思考税收的超常增长和减税．税务研究，2002(8)：18～24
[7] 国信观点．对我国结构性通货紧缩的认识．财经快讯，2003(351)：1～2
[8] 王煜，高材林．1998年1月～8月份宏观经济形势分析报告．金融研究，1998(10)：1～8
[9] 范从来．通货紧缩时期货币政策研究．第一版．南京：南京大学出版社，2001
[10] 胡鞍钢．我国通货紧缩的特点、成因及对策．管理世界，1999(3)：10～23
[11] Samuelson Paul A, Nordhaus William D. Economics .16th ed.. New York: McGraw-Hill, Inc, 1995
[12] 约瑟夫·斯蒂格利茨．经济学．第二版．北京：中国人民大学出版社，1997
[13] Gary Shilling. Could it happen again. The economist february. 1999(20): 19～23
[14] David Laider. Deflation: the new pal grave dictionary of money and finance. 1st. ed.. London. the mammalian press limited, 1994
[15] 刘溶沧，赵志耘．中国财政理论前沿Ⅱ．第一版．北京：社会科学文献出版社，2001
[16] 中国国家统计局．中国统计年鉴(2002)．第一版．北京：中国统计出版社，2002
[17] World Bank. Global Economic Prospects and the Developing Countries. 1st ed.. Washington D. C: World Bank, 1998
[18] 王洛林，余永定．2002～2003年：世界经济形势分析与预测．第一版．北京：社会科学文献出版社，2003
[19] 许保利．我国通货紧缩的原因及治理．财经问题研究，2003(2)：29～36
[20] 钱晟．税收负担的经济分析．第一版．北京：中国人民大学出版社，2000
[21] 高鸿业．西方经济学．第一版．北京：中国经济出版社，1996
[22] Richard M. Bird. Tax policy & Economic Development. 1st ed.. San Francisco: Johns Hopkins University Press, 1992
[23] 汪孝德，刘家新，朱明熙．税收调控论．第一版．成都：西南财经大学出版，1997
[24] Michael J. Boskin, Charles E. Mclurc Jr. World Tax Reform: Case studies of Developed and Developing Countries. 1st ed.. New York: ICS press, 1990
[25] 刘建民．中国税种结构优化问题研究．第一版．北京：中国经济出版社，2001
[26] 金人庆．中国当代税收要论．第一版．北京：人民出版社，2002
[27] Rasin, Sadka. Efficient Investment Incentives in the presence of Capital Flight. Journal of International Economics, 1991(31): 43～54
[28] 刘建民，张家军．加入WTO后我国面临国际税收竞争的挑战与对策．财经理论与实践，2003(6)：62～65
[29] 高培勇．费改税：经济界如是说．第一版．北京：经济科学出版社，1999
[30] Bird, R. M., B. D. Miller. Taxes, User Charges, and the Urban Poor, in Developing Countries. 1st ed.. San Francisco: Johns Hopking University Press, 1990
[31] 郭庆旺，赵志耘．财政理论与政策．第一版．北京：经济科学出版社，1999
[32] Jones, L. E., Manually, R. E., Rossi, .P. E.. On the Optimal Taxation of Capital Income. Journal of Economic Theory, 1997(73): 93～117
[33] King M. A., D. Fullerton. The Taxation of Income from Capital. 1st ed.. Chicago: University of Chicago Press, 1984
[34] Boskin, Michael J. Taxation, Saving and the Rate of Interest, Journal of Political Economy, 1988 (4): 3～27
[35] 郑春峰．1400亿出口退税欠款与财政压力．21世纪经济报道，2003(108)：1～3
[36] 张维迎．博弈论与信息经济学．第一版．上海：上海三联书店，上海：上海人民出版社，2001
[37] C. Y. CyRs, Chu. A Model of Income Tax Evasion: A case of Taiwan, Public Finance, 1990(3): 32～45
[38] 梁朋．税收流失经济分析．第一版．北京：中国人民大学出版社，2000
[39] Friege, E. L. The Underground Economics: Tax Evasion and Information Distortion. 1st ed.. London: The Cambridge University press, 1989
[40] 李志慧，张家军．加入WTO对我国财政风险的影响及对策．湖南税务高等专科学校学报，2003(1)：15～16
[41] 多恩布什，费希尔，斯塔兹．宏观经济学．第七版．北京：中国人民大学出版社，2000
[42] 邓子基．税种结构研究．第一版．北京：中国税务出版社，2000
[43] Rebelo, S. Long-Run policy analysis and long-run growth. Journal of Public Economy, 1991(3): 500～521
[44] Scully, G. W. Taxation and economic growth in New Zealand. Pacific Economic Review, 1996(2): 169～177
[45] 马拴友．税收政策与经济增长．第一版．北京：中国城市出版社，2001